Section 125 GST Law: Foreign Documents Presumed Valid in Court, Authenticity Unquestioned Unless Contested, Even if Unstamped.

Under Section 125 of the Model GST Law, 2016, any document produced, seized, or received from outside India during proceedings under the Act is presumed valid by the court unless proven otherwise. The court assumes the truth of the document's contents and the authenticity of signatures and handwriting unless contested. Such documents are admissible in evidence even if not duly stamped, provided they are otherwise admissible. This presumption applies when the document is tendered by the prosecution against the person from whom it was obtained or any other person tried jointly.

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