Evidentiary use of summons-based statements under GST prosecutions is allowed when the maker is unavailable or justice requires admission. A statement made and signed by a person appearing in response to a summons during an inquiry or proceeding under the GST law is relevant in a prosecution for an offence under the Act to prove the truth of its contents in specified circumstances. It may be used where the maker is unavailable, cannot be produced without unreasonable delay or expense, or is examined as a witness and the court admits the statement in the interest of justice. The provision sets out the evidentiary conditions for using such statements.