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 ... Summary
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.
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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