Supply of seized material and fair hearing rights were left to be raised against any adverse final order.

Where seized documents and electronic articles recorded in a panchnama were not fully supplied before the hearing, the court noted that some material had been furnished only shortly before personal hearing and that adjudication had already concluded. In that situation, no further direction was issued for supply of the material, inspection of original records, or cross-examination at that stage. The petitioner was left at liberty to challenge any adverse final order in appropriate proceedings and to raise denial of an effective opportunity to reply as a ground there.

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Issues: Whether the petitioner was entitled to a direction for supply of the seized material and related documents, inspection of the original records, and cross-examination before completion of adjudication proceedings, and whether any further interference was warranted after the proceedings had concluded.

Analysis: The petition was founded on the grievance that the petitioner had not been supplied copies of seized documents and electronic articles reflected in the panchnama, and that this had affected its ability to submit an effective reply. The order records that some documents were supplied only shortly before the personal hearing and that the proceedings had already been concluded. In that situation, no further direction was issued for supply of the material.

Outcome: The writ petition was disposed of with liberty to the petitioner to challenge any adverse final order and to urge deprivation of an effective opportunity to respond in appropriate proceedings.

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