https://www.taxtmi.com/caselaws?id=789864 Fairness in WBGST/CGST proceedings required the person noticed after search and seizure to be given inspection and extracts of the records relied on in the show cause notice. Where the notice was founded on seized material issued after a substantial lapse of time, the authority also had to supply copies of specific accounting records, including Excel and Tally data from the computer hard drive, when relied upon. The writ petition otherwise remained open on other issues, and time was granted for furnishing the documents and for responding to the notice. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789864 Fairness in WBGST/CGST proceedings required the person noticed after search and seizure to be given inspection and extracts of the records relied on in the show cause notice. Where the notice was founded on seized material issued after a substantial lapse of time, the authority also had to supply copies of specific accounting records, including Excel and Tally data from the computer hard drive, when relied upon. The writ petition otherwise remained open on other issues, and time was granted for furnishing the documents and for responding to the notice. Case-Laws GST Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789864