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.
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.
Provisions expressly mentioned in the judgment/order text.
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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