https://www.taxtmi.com/caselaws?id=758975 Seizure of books of account, registers, computer data and related material was accepted as a valid explanation for the assessee's inability to file a detailed reply and supporting documents before the assessing authority. In that factual setting, adjudication without an effective opportunity to respond on the merits was considered unsustainable. The proceedings were therefore restored to the stage of reply to the show-cause notice, and the seized materials were required to be furnished by way of copies and extracts so that an effective defence could be filed. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758975 Seizure of books of account, registers, computer data and related material was accepted as a valid explanation for the assessee's inability to file a detailed reply and supporting documents before the assessing authority. In that factual setting, adjudication without an effective opportunity to respond on the merits was considered unsustainable. The proceedings were therefore restored to the stage of reply to the show-cause notice, and the seized materials were required to be furnished by way of copies and extracts so that an effective defence could be filed. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758975