https://www.taxtmi.com/caselaws?id=752090 Electronic WhatsApp messages and call data could not be relied on for penalty purposes where statutory requirements for proving electronic evidence were not satisfied. Denial of cross-examination of persons whose statements were used against the noticees was treated as a breach of natural justice, especially where those statements were retracted. A retracted statement of one appellant required independent and cogent corroboration, which was absent once the electronic and oral evidence was found unreliable. As no admissible independent evidence connected the second appellant to the alleged misconduct, the penalty against him also could not be sustained. en-us Thu, 25 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752090 Electronic WhatsApp messages and call data could not be relied on for penalty purposes where statutory requirements for proving electronic evidence were not satisfied. Denial of cross-examination of persons whose statements were used against the noticees was treated as a breach of natural justice, especially where those statements were retracted. A retracted statement of one appellant required independent and cogent corroboration, which was absent once the electronic and oral evidence was found unreliable. As no admissible independent evidence connected the second appellant to the alleged misconduct, the penalty against him also could not be sustained. Case-Laws Customs Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752090