Reliance on Originals limited-adjudication may proceed on available records while preserving right to copies, replies and hearing.

Adjudication under the GST scheme may proceed using available materials while explicitly excluding reliance on seized original files that are missing from departmental custody; scanned copies and other available records must be furnished to the taxpayer. The State's undertaking not to rely on unavailable originals forms the operative basis for continuation, and the taxpayer retains the procedural rights to receive copies of materials, file supplementary replies and attend hearings to secure a fair adjudication. The process is permitted to continue on that limited evidentiary basis, preserving the taxpayer's opportunity to be heard.

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Issues: Whether adjudication proceedings under the Telangana Goods and Services Tax regime for assessment years 2019-20 to 2023-24 can proceed without relying on certain seized original files that are missing from the department's custody, and whether the petitioner is entitled to rely upon or require production of those missing originals for effective adjudication.

Analysis: The dispute concerns seized documents covering multiple tax periods, some original files of which are stated to be missing from departmental custody while scanned copies have been provided. The State has undertaken that originals that are not available will not be relied upon in the adjudication for the specified years and that other available files and materials will be placed before the petitioner with an opportunity to file replies and attend hearing in accordance with the procedural scheme governing goods and services tax adjudication. The statement on instructions about non-reliance upon missing originals and provision of other materials forms the operative basis for allowing the adjudicatory process to continue; the petitioner retains the procedural right to receive copies of available materials and to furnish supplementary replies and to participate in hearings so as to secure a fair adjudication.

Conclusion: Decision permitting adjudication to proceed on the basis of available materials while excluding reliance on missing original seized files and preserving the petitioner's right to receive copies, file supplementary replies and be heard - in favour of Revenue.

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