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of <h1>Section 145: Digital and Electronic Documents Admissible as Evidence in GST Cases with Proper Certification.</h1> Section 145 of the Kerala Goods and Services Tax Ordinance, 2017, stipulates that microfilms, facsimile copies, computer printouts, and electronically stored information are considered valid documents and admissible as evidence in legal proceedings under this ordinance. These documents can be used without needing the original, provided they meet prescribed conditions. When presenting such evidence, a certificate must identify the document and describe its production method, including details about the computer involved. The certificate serves as evidence of the document's authenticity, based on the certifier's knowledge and belief.
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