Forensic evidence in tax demand must be tested through examination and cross-examination before fresh adjudication.

Demand based on data retrieved from seized electronic devices required fresh adjudication where the forensic report was central to the dispute and the official who prepared it had not been examined. The Tribunal held that the validity and reliability of the retrieved material had to be reassessed after the assessee was given a proper opportunity to test that evidence. The impugned order was set aside and the matter remanded for de novo decision, with examination of the concerned GEQD official, cross-examination, and a further hearing to the assessee.

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Issues: Whether the demand founded on data retrieved from seized electronic devices required fresh adjudication with examination of the GEQD official and opportunity of cross-examination.

Analysis: The case rested substantially on data retrieved by the forensic agency from laptops, CPUs and pen drives seized from the secret office. The Tribunal noted that the official who prepared the forensic report had not been examined and that, since the validity of the retrieved data was central to the dispute, the factual position had to be reassessed after giving the assessee a proper opportunity to test that evidence.

Outcome: The impugned order was set aside and the matter was remanded for de novo decision after examination of the concerned GEQD official, with opportunity of cross-examination and hearing to the assessee.

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