https://www.taxtmi.com/article/detailed?id=16093 Proceedings under Section 74 of the CGST Act may continue on the basis of relevant material gathered during search and coordinated investigation, even where the search under Section 67 is alleged to be invalid or procedurally infirm. The governing test is the relevance and admissibility of the material, not the procedural perfection of the search through which it was obtained. Material collected by one Commissionerate or through multi-jurisdictional investigation may be relied upon by the proper officer issuing the show-cause notice, provided it is made available to the assessee and an effective opportunity to respond is afforded. en-us Fri, 27 Mar 2026 09:23:44 +0530 Fri, 27 Mar 2026 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16093 Proceedings under Section 74 of the CGST Act may continue on the basis of relevant material gathered during search and coordinated investigation, even where the search under Section 67 is alleged to be invalid or procedurally infirm. The governing test is the relevance and admissibility of the material, not the procedural perfection of the search through which it was obtained. Material collected by one Commissionerate or through multi-jurisdictional investigation may be relied upon by the proper officer issuing the show-cause notice, provided it is made available to the assessee and an effective opportunity to respond is afforded. Articles Goods and Services Tax - GST Fri, 27 Mar 2026 09:23:44 +0530 https://www.taxtmi.com/article/detailed?id=16093