https://www.taxtmi.com/caselaws?id=249749 A noticee is entitled to inspect or receive copies of documents seized and relied upon by the revenue so it can answer a show cause notice effectively. The text applies natural justice principles in quasi-judicial proceedings, recognising that adverse civil consequences require disclosure of relied upon material. It also notes the concern that returned seized records may be altered, and adopts a balanced approach by making supply of copies conditional on prior production and verification of the assessee's books of account and related records. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 20 Jul 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249749 A noticee is entitled to inspect or receive copies of documents seized and relied upon by the revenue so it can answer a show cause notice effectively. The text applies natural justice principles in quasi-judicial proceedings, recognising that adverse civil consequences require disclosure of relied upon material. It also notes the concern that returned seized records may be altered, and adopts a balanced approach by making supply of copies conditional on prior production and verification of the assessee's books of account and related records. Case-Laws VAT and Sales Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249749