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When WhatsApp Becomes Your Ledger: Legal & Evidentiary Value of GST Assessments Based on Mobile Data

For a huge number of GST taxpayers-especially SMEs-business now runs on a simple triangle: mobile phone + WhatsApp + screenshots. Orders, rate negotiations, dispatch confirmations, e-invoices, bank UTRs and even rough estimates often exist only as chat messages or photos of slips scribbled in a godown. When a search or inspection happens under GST, this "informal" record is usually the first thing officers look at. Mobile phones and laptops are seized...... Read More