Admissibility of electronic documents: certified microfilms, facsimiles and computer printouts qualify as evidence without originals.

Microfilms, facsimile copies, computer-produced printed statements, and electronically stored information (including ERP records and their printouts) are deemed documents and admissible in CGST proceedings without production of the original. A certificate identifying the document, describing its production and the device particulars constitutes evidence of the matters stated and may be given to the best of the certifier's knowledge and belief.

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