Section 104
Evidentiary value of copies of electronic notice
of Goods and Services Tax Act 2014
For the avoidance of doubt, any electronic notice or any electronic record of an electronic notice or any copy or print out thereof shall not be inadmissible in evidence merely on the basis that it was filed, lodged or transmitted through the electronic service, without the delivery of any equivalent document or counterpart in paper form.
(2)
Notwithstanding any other written law, in any proceedings under this Act, any electronic notice or any electronic record of an electronic notice or any copy or print out thereof which is—
(a)
certified by the Director General to contain all or any information filed, lodged or transmitted through the electronic service in accordance with this Part; and
Goods and Services Tax 111
(b)
duly authenticated in the manner specified in section 168
or is otherwise authenticated in the manner provided in the Evidence Act 1950 for the authentication of document produced by computer, shall be prima facie evidence of the facts stated therein.