Access to seized electronic evidence and documents remanded for supply and fresh adjudication, with opportunity to respond.

Right to access seized documents and electronic evidence requires supply of seized material before adjudication; because the petitioner lacked a meaningful opportunity to participate, the impugned order is treated as an additional show cause notice and remitted for fresh adjudication. The petitioner must apply for return of seized records and the CPU within one week; the adjudicating officer must return documents or copies within two days and then afford an opportunity of hearing before concluding proceedings. Merits remain undecided and all substantive points are left open to the adjudicating authority.

---

---

Issues: Whether the order dated 18.12.2024 passed under Section 74 of the Act of 2017 can be sustained when the assessee was not provided copies of seized documents and the seized CPU and was thus deprived of a meaningful opportunity of personal hearing.

Analysis: The Court examined whether the adjudication complied with principles of natural justice by affording the assessee access to seized records and a meaningful personal hearing before confirming demand under Section 74. The factual matrix shows seizure of documents and the CPU, repeated requests by the assessee for copies and return of the CPU, and that those materials were not returned prior to conclusion of the adjudication. The respondents' affidavit and annexed correspondence indicate instructions for the assessee to approach the proper officer to obtain seized material, and the respondents contend opportunities were afforded; however, the record establishes that the seized items were not actually made available to the assessee for effective participation in the proceedings. The Court considered the effect of proceeding to confirm demand without allowing the assessee to inspect or use the seized records, and whether such procedure precluded a fair opportunity to frame defence and to prefer an effective appeal.

Conclusion: The impugned order dated 18.12.2024 is set aside for lack of a meaningful opportunity of hearing owing to non-provision of seized documents and the CPU. The impugned order shall be treated as an additional show cause notice and the assessee shall be permitted to obtain the seized documents and CPU and file a consolidated reply within two weeks of receipt; the proper officer shall furnish the seized material on application and afford an opportunity of hearing before concluding proceedings. All points on merits are left open to the adjudicating authority.

---