From Form to Substance: Reinterpreting Electronic Evidence under Section 138-C, Customs Act, 1962
by Rachit Jain*, Harshdeep Khurana** and Dhanur Gupta***
Digital Documents
GSTAT Allows Leniency in Appeal Scrutiny Until July 2026
GST Appellate Tribunal has issued an order allowing lenient scrutiny of appeal documents on the GSTAT Portal for six months, limiting objections to substantive defects only.