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Ashish Jain vs Ce & Cgst Meerut-I on 10 July, 2025

which are the two hallmarks pertaining to electronic record sought to be used as evidence. Electronic records being more susceptible to tampering, alteration, transposition, excision ... trial based on proof of electronic records can lead to travesty of justice. 16. Only if the electronic record is duly produced in terms
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Vikas Singhal vs Ce & Cgst Meerut-I on 10 July, 2025

which are the two hallmarks pertaining to electronic record sought to be used as evidence. Electronic records being more susceptible to tampering, alteration, transposition, excision ... trial based on proof of electronic records can lead to travesty of justice. 16. Only if the electronic record is duly produced in terms
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Akash Kumar vs Ce & Cgst Meerut-I on 10 July, 2025

which are the two hallmarks pertaining to electronic record sought to be used as evidence. Electronic records being more susceptible to tampering, alteration, transposition, excision ... trial based on proof of electronic records can lead to travesty of justice. 16. Only if the electronic record is duly produced in terms
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Sri Poovathal Polymers vs Madurai on 30 September, 2025

affect the electronic record or the accuracy of its contents; and (d) the information contained in the electronic record reproduces or is derived from such ... production of that electronic record as may be appropriate for the purpose of showing that the electronic record was produced by a computer; (c) dealing
Custom, Excise & Service Tax Tribunal Cites 36 - Cited by 0 - Full Document
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