https://www.taxtmi.com/caselaws?id=788289 Adjudication under the GST scheme may proceed using available materials while explicitly excluding reliance on seized original files that are missing from departmental custody; scanned copies and other available records must be furnished to the taxpayer. The State's undertaking not to rely on unavailable originals forms the operative basis for continuation, and the taxpayer retains the procedural rights to receive copies of materials, file supplementary replies and attend hearings to secure a fair adjudication. The process is permitted to continue on that limited evidentiary basis, preserving the taxpayer's opportunity to be heard. en-us Wed, 11 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788289 Adjudication under the GST scheme may proceed using available materials while explicitly excluding reliance on seized original files that are missing from departmental custody; scanned copies and other available records must be furnished to the taxpayer. The State's undertaking not to rely on unavailable originals forms the operative basis for continuation, and the taxpayer retains the procedural rights to receive copies of materials, file supplementary replies and attend hearings to secure a fair adjudication. The process is permitted to continue on that limited evidentiary basis, preserving the taxpayer's opportunity to be heard. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788289