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of <h1>Section 144 GST Act: Presumption of Authenticity for Foreign Documents in Legal Proceedings Under Certain Conditions</h1> Section 144 of the Central Goods and Services Tax Act, 2017, establishes a presumption regarding certain documents. When a document is produced, seized, or received from outside India under this Act or any other current law, and is presented as evidence by the prosecution, the court shall presume the truth of its contents and the authenticity of signatures and handwriting unless proven otherwise. The document will be admitted in evidence even if not duly stamped, provided it is otherwise admissible. This presumption applies to documents used against individuals or those tried jointly with them.
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