Summary
- Section 145 of the Central Goods and Services Tax Act, 2017 allows electronic records to be admitted in GST proceedings without needing original documents, crucial for cases involving denied input tax credit (ITC) due to fake invoices.
- The provision recognizes various electronic materials as admissible but does not guarantee their authenticity or reliability; the adjudicating authority must still verify compliance with ITC conditions.
- Taxpayers are advised to maintain original electronic files and prepare proper certifications under Section 145(2) to support their claims effectively.
- This framework highlights the need for careful documentation, as admissibility does not equate to proof, impacting how evidence is assessed in GST disputes.
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