Electronic records admissibility under GST law allows microfilms, facsimiles and computer printouts as evidence without originals. Micro films, facsimile copies, computer-generated printouts and electronically stored information are treated as documents for GST purposes and are admissible in proceedings without production of the original, subject to the statutory conditions. A supporting certificate must identify the document, explain how it was produced, and provide relevant particulars of the device used to show that it was generated by a computer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic records admissibility under GST law allows microfilms, facsimiles and computer printouts as evidence without originals.
Micro films, facsimile copies, computer-generated printouts and electronically stored information are treated as documents for GST purposes and are admissible in proceedings without production of the original, subject to the statutory conditions. A supporting certificate must identify the document, explain how it was produced, and provide relevant particulars of the device used to show that it was generated by a computer.
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