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of <h1>Section 145 CGST Act: Microfilms, facsimile copies, computer printouts admissible as evidence with certification of authenticity.</h1> Section 145 of the Central Goods and Services Tax Act, 2017, establishes that microfilms, facsimile copies, computer printouts, and electronically stored information are considered admissible documents in legal proceedings under this Act. These documents can be used as evidence without requiring the original, provided certain conditions are met. When presenting such evidence, a certificate must be provided, identifying the document and describing its production process, including details of any devices used. The certificate serves as evidence of the document's authenticity, based on the certifier's knowledge and belief.
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