Delhi High Court Says Admissibility Of Electronic Evidence In GST Dispute Must Be Decided By Appellate Authority
The Delhi High Court has refused to entertain a writ petition challenging a GST demand on the ground that it was based on inadmissible third-party electronic evidence, holding that questions relating to the admissibility, authenticity, and evidentiary value of electronic records are matters to be examined by the statutory appellate authority and not in writ jurisdiction. The Division Bench of …