TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 136 CGST Act: Statements in Response to Summons Can Be Evidence if Witness Unavailable or Justice Demands</h1> Section 136 of the Central Goods and Services Tax Act, 2017, addresses the relevancy of statements made by individuals in response to summons under Section 70 during inquiries or proceedings. Such statements are considered relevant in prosecutions for offences under the Act if the person who made the statement is deceased, missing, incapable of testifying, or deliberately kept away by an adverse party. Additionally, if the person is available as a witness, the court may admit the statement as evidence if deemed necessary for justice, considering the case's circumstances.
TaxTMI 
TaxTMI 
