https://www.taxtmi.com/caselaws?id=788145 Section 74 CGST proceedings operate independently of inspection, search or seizure action under Section 67. Relevant material may be considered in adjudication even where it was collected during an allegedly illegal search, as neither provision expressly prohibits its use solely because of its source. Material obtained by another Commissionerate may also be used where it bears on the alleged tax evasion and is supplied to the noticee for response. Challenges to relevancy and admissibility may be raised before the proper officer; writ intervention against the show cause notice at the threshold is therefore unwarranted. The adjudicatory process may continue on the available material. en-us Wed, 11 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788145 Section 74 CGST proceedings operate independently of inspection, search or seizure action under Section 67. Relevant material may be considered in adjudication even where it was collected during an allegedly illegal search, as neither provision expressly prohibits its use solely because of its source. Material obtained by another Commissionerate may also be used where it bears on the alleged tax evasion and is supplied to the noticee for response. Challenges to relevancy and admissibility may be raised before the proper officer; writ intervention against the show cause notice at the threshold is therefore unwarranted. The adjudicatory process may continue on the available material. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788145