https://www.taxtmi.com/caselaws?id=766717 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. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766717 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. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766717