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of <h1>Statements Under Section 70 of Bihar GST Act Can Be Key Evidence in Criminal Cases When Witness Unavailable.</h1> A statement made and signed by an individual in response to a summons under Section 70 of the Bihar Goods and Services Tax Act, 2017, is considered relevant for proving facts in a prosecution for an offence under the Act. This is applicable when the individual is deceased, cannot be located, is unable to testify, is deliberately kept away by the opposing party, or cannot be present without unreasonable delay or expense. Additionally, if the individual is examined as a witness, the court may admit the statement as evidence if it deems it necessary for justice.
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