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of <h1>Statements Under Section 76 of Model GST Law Admissible in Prosecutions If Witness Unavailable or Presence Unreasonable</h1> Under Section 76 of the Model GST Law, 2016, statements made and signed by individuals before a gazetted officer during inquiries or proceedings under the Act are deemed relevant for proving facts in prosecutions. Such statements are admissible if the individual is deceased, missing, unable to testify, obstructed by the opposing party, or if their presence is unreasonably delayed or costly. Additionally, if the individual testifies in court and the court deems it just, the statement may be admitted. These provisions apply to proceedings under the Act, including non-court proceedings, similarly to court proceedings.
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