'Documents include written or printed record of any sort and electronic record as defined in the Information Technology Act, 2000'. As per the CGST…
CA Final · Indirect Tax Laws · PYQS · January 2026
'Documents include written or printed record of any sort and electronic record as defined in the Information Technology Act, 2000'. As per the CGST Act, 2017 which documents qualify as 'Deemed Documents' and what are the provisions for their admissibility in any proceedings under the said Act? OR As per section 130 of the CGST Act, 2017 goods become liable to confiscation when any person supplies or receives any goods in contravention of any of the provisions of this Act with intent to evade payment of tax. Briefly discuss the manner of release of such confiscated goods under the CGST Act, 2017.
Suggested Answer and Working Notes:
Answer (b) Following shall be deemed as 'documents': Micro film of a documentReproduction of the image(s) embodied in such micro film.Facsimile copy of a documentComputer-generated printed statementInformation stored electronicallyInformation in hard copies Above documents shall be admissible in any proceedings under GST law, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible. (b) Alternative Answer Whenever any goods become liable to confiscation, the officer shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as he thinks fit. Maximum amount of fine = Market value of the goods confiscated less Tax chargeable thereon Aggregate of such fine and penalty leviable shall not be less than the penalty equal to 100% of tax on such goods.
Topics: Miscellaneous Provisions, Offences and Penalties and Ethical Aspects under GST
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