https://www.taxtmi.com/caselaws?id=786192 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. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786192 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. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786192