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of <h1>Section 144 GST Act: Presumed Validity of Foreign Documents in Legal Cases, Regardless of Stamp Status.</h1> Section 144 of the Rajasthan Goods and Services Tax Act, 2017, addresses the presumption of documents in legal proceedings. It applies when a document is produced, seized, or received from outside India under this Act or any other prevailing law. If such a document is presented by the prosecution as evidence, the court shall presume the truth of its contents and the authenticity of signatures unless proven otherwise. The court will admit the document in evidence even if it is not duly stamped, provided it is otherwise admissible.
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