https://www.taxtmi.com/caselaws?id=788165 Rule 13(2) requires service of the summon or notice together with the complete relied upon documents in a bound paper book, while Rules 13(3)(iii) and 13(11) recognise e-mail service as valid. When a party has already filed a para-wise reply but seeks further documents, the Adjudicating Authority should first decide whether the supplied material is in fact complete relied upon documents. If additional relied upon documents exist, they must be furnished and a supplementary reply permitted before adjudication proceeds further; any challenge to the supply order may be taken under the statutory appeal mechanism. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788165 Rule 13(2) requires service of the summon or notice together with the complete relied upon documents in a bound paper book, while Rules 13(3)(iii) and 13(11) recognise e-mail service as valid. When a party has already filed a para-wise reply but seeks further documents, the Adjudicating Authority should first decide whether the supplied material is in fact complete relied upon documents. If additional relied upon documents exist, they must be furnished and a supplementary reply permitted before adjudication proceeds further; any challenge to the supply order may be taken under the statutory appeal mechanism. Case-Laws Money Laundering Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788165