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of <h1>Statements Before Gazetted Officers Admissible in GST Proceedings if Witness is Unavailable, Per Section 95 of Model GST Law.</h1> Section 95 of the Model GST Law outlines the relevancy of statements made before a gazetted officer during inquiries or proceedings under the Act. Such statements are admissible in prosecutions if the person who made them is deceased, missing, incapacitated, or otherwise unavailable due to unreasonable delay or expense. Additionally, if the person is a witness in court, the statement may be admitted if deemed necessary for justice. These provisions apply similarly to proceedings outside of court under the Act.
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