TaxTMI 
TaxTMI 
TaxTMI 
Sir
Kindly clarify whether employees' general statements recorded by the inspecting officers in 2018 can be treated as evidence for the assessment year 2014-15 under CST Act? Please share related judicial rulings on this subject.
EMPLOYEES' STATEMENTS AS EVIDENCE.
Sadanand Bulbule
Can 2018 employee statements be used as evidence for 2014-15 under CST Act? Yes, if freely given. An individual inquired whether employees' statements recorded by inspecting officers in 2018 could serve as evidence for the 2014-15 assessment year under the CST Act. One respondent affirmed that such statements are valid for the specified assessment year. Another respondent added that the statements are only valid if recorded without fear, undue pressure, and with free consent. The discussion concluded with the original inquirer expressing gratitude for the responses received. (AI Summary)