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of <h1>Section 145 of Jharkhand GST Act: Admissibility of Digital and Electronic Documents in Legal Proceedings Explained.</h1> Section 145 of the Jharkhand Goods and Services Tax Act, 2017, addresses the admissibility of certain types of documents as evidence. It allows microfilms, facsimile copies, computer printouts, and electronically stored information to be considered valid documents and admissible in legal proceedings under this Act without needing the original. A certificate must accompany such evidence, identifying the document and describing its production process, including details of the device used. The certificate's statements are sufficient if made to the best of the certifier's knowledge and belief.
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