Evidentiary Value Of Kachcha Parchis, Electronic Data Must Be Examined By GST Appellate Authority: Delhi High Court

The Delhi High Court has held that questions concerning the admissibility, authentication and evidentiary value of electronic data and handwritten 'kachcha parchis' relied upon in a GST case should be raised before the statutory appellate authority rather than examined in writ proceedings. The division bench of Justices Anil Kshetarpal and Shail Jain was dealing with a batch of…