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EVIDENCE UNDER MODEL GST LAW

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 10-1-2017 - Evidence The adjudication procedure in tax matters are not of a elaborate one and only summary nature of trial. However the evidence plays a vital role in this procedure. A show cause notice issued by the authority is to enclose the documents/information relied on by him to the assessee. Likewise the assessee, while giving reply to the show cause notice, along with the reply he is to submit documents as evidence in su .....

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ence Section 126 deals with the admissibility of- micro films; facsimile copies of documents; and computer print outs as documents and taken as evidence. Deemed document Section 126 (1) of the Act provides that notwithstanding anything contained in any other law for the time being in force the following shall be deemed to be a document for the purposes of this Act and the rules made there under- a micro film of a document or the reproduction of the image or images embodied in such micro film, wh .....

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y device that receives, stores and processes data, applying stipulated processes to the information and supplying results of these processes and includes the hard disc thereof or a mirror image of hard disc thereof. Section 126(3) provides that where over any period, the functioning of storing or processing information for the purposes of any activities regularly carried on over that period was regularly performed by that computers, whether- by a combination of computers operating over that peri .....

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ed in a printed material produced by a computer is admissible as evidence if the following conditions and other provisions contained in this section are satisfied in relation to the statement and the computer in question- the computer printout containing the statement was produced by the computer during the period over which the computer was used regularly to store or process information for the purposes of any activities regularly carried on over that period by the person having lawful control .....

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d or is derived from information supplied to the computer in the ordinary course of the said activities. Certificate as evidence Section 126(4) provides that in any proceedings under this Act and the rules made there under where it is desired to give a statement in evidence by virtue of this Section, a certificate doing any of the following things- identifying the document containing the statement and describing the manner in which it was produced; giving such particulars of any device involved .....

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to the best of the knowledge and belief of the person stating it. Supply of information Section 126(5) provides that for the purpose of Section 126- information shall be taken to be supplied to a computer if it is supplied thereto in any appropriate form and whether it is so supplied directly or by means of any appropriate equipment; whether in the course of activities carried on by any official, information is supplied with a view to its being stored or processed for the purposes of those activ .....

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