Litigation Guide on Evidentiary Value of Electronic Evidence Including WhatsApp Chats

In an era where investigations, searches, and prosecutions increasingly hinge on digital footprints, the law governing electronic evidence has assumed decisive importance in litigation. Litigation Guide on Evidentiary Value of Electronic Evidence Including WhatsApp Chats is a comprehensive, practitioner-oriented guide that demystifies the evolving legal framework governing the admissibility, reliability, and probative value of electronic records in India.

This e-book offers a clear, structured, and litigation-ready analysis of statutory provisions, landmark judgments, and emerging judicial trends relating to electronic evidence under the Indian Evidence Act, 1872 and the Bharatiya Sakshya Adhiniyam, 2023. With a sharp focus on Section 65B of the IEA and its successor Section 63 of the BSA, the book explains how courts have consistently treated the certificate requirement as a condition precedent for admissibility, while also addressing the nuanced exceptions, controversies, and doctrinal debates that have shaped the jurisprudence.

A distinctive feature of this guide is its case-law driven approach. Each legal proposition is supported by carefully curated judicial precedents from the Supreme Court, High Courts, and Tribunals. Every case law cited in the book is hyperlinked to the original judgment copy, enabling readers to instantly access, verify, and rely upon authentic judicial records during arguments, drafting, or advisory work.

The book goes beyond theory to address practical litigation challenges, including:

• Risks arising from non-compliance with mandatory certificate requirements

• Distinction between curable procedural defects and inherent inadmissibility of electronic evidence

• Electronic evidence collected during searches without presence of the assessee or without cross-examination of panch witnesses

• Evidentiary limitations of data retrieved from personal devices of employees or third parties

Special emphasis is placed on WhatsApp chats, Call Detail Records (CDRs), CCTV footage, pen drives, CDs, computer printouts, and forensic reports, with dedicated chapters explaining when such evidence has been accepted by courts—and when it has been decisively rejected. The guide also examines the evidentiary value of electronic data in tax searches, DRI investigations, and GST proceedings, making it particularly relevant for indirect tax and economic offence litigation.

Written in a clear narrative style and supported by synoptic comparison tables, judicial extracts, and practical insights, this e-book serves as an indispensable reference for advocates, tax professionals, in-house counsels, adjudicating authorities, investigators, and law students.

Whether you are challenging electronic evidence or seeking to rely upon it, this guide equips you with the legal clarity, case law authority, and strategic understanding required to litigate confidently in the digital age.

INDEX

Introduction Electronic Evidence in the Digital Age

Statutory Framework Governing Electronic Evidence

Section 65B – Indian Evidence Act, 1872

Section 63 – Bharatiya Sakshya Adhiniyam, 2023

Section 79A of the IT Act, 2000

Comparative Analysis: Section 65B IEA vs Section 63 BSA

Certificate Requirement

Section 65B (IEA):

Section 63 (BSA):

Role of Experts

Synoptic Comparison Table

Evidentiary Significance of the Section 65B/63 Certificate

Early Judicial Approach

Settling the Law: Section 65B Declared Complete Code In Itself

Distinction Between Procedural Defects And Inherent Inadmissibility Of Digital Evidence

Certificate requirement & Judicial Controversy

Doctrine of Precedent and the Per Incuriam Debate

Restoration of Clarity On Certificate

Practical Litigation Perspective on Electronic Evidence

Risks Associated with Non-Compliance

Evidentiary Value of WhatsApp Chats, CDRs, CCTV & Forensic Reports

Tax Searches & Evidentiary Value Of Electronic Data

Electronic Evidence Can’t Be Rejected for Technical Non-Compliance of Section 138C of the Customs Act If Authenticity Is Admitted

Electronic Evidence Retrieved in Absence of Appellants and Without Cross-Examination of Panchas Is Inadmissible

Personal Electronic Devices Of Employees Or Third Parties Can’t Automatically Be Treated As Records Of The Assessee During Search

Evidentiary Value of WhatsApp Chats: CASE LAWS

1. When WhatsApp Chats Are Admissible
2. When WhatsApp Chats Are Inadmissible

Evidentiary Value of CD or pen drive: CASE LAWS

Unsealed Pen Drives & Non-Compliant Electronic Data Inadmissible as Evidence

Evidentiary Value of Printouts: CASE LAWS

Computer Printouts And Data Retrieved From The CPU Constituted “Electronic Evidence”

Admissibility Of Emails Copied Into DVDs During DRI Search: CASE LAWS

Manner Of  Seizure Of Electronic Devices

Handling of Digital Data and Security of Personal Data

Handling of Seized Digital / Electronic Evidence

Chain of Custody and Integrity of Electronic Evidence

Procedure To Deal With Digital Evidence

Ensuring Integrity of Seized Digital Evidence – Write Blocking

Duplication of Evidence for Analysis – Acquisition Using Bit-Stream Technology

Authentication and Seizure of Digital Evidence – Mathematical Hashing

Limitations

Search and Seizure of Physical Evidence vis-à-vis Digital Evidence

Authority for Search and Seizure

Conventional Search of Physical Premises

Emergence of Digital Evidence in Search Operations

Application of Search Provisions to Digital Data

Similarity and Distinction Between Physical and Digital Searches

Search of Physical Assets and Documents

Search of Digital Devices

Key Differences Between Physical and Digital Searches

Conclusion: The Way Forward