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of <h1>Presumptions on Document Authenticity Under Section 144 of Bihar GST Act: Truth Assumed Unless Proven Otherwise</h1> Section 144 of the Bihar Goods and Services Tax Act, 2017, establishes presumptions regarding documents in certain cases. If a document is produced, seized, or received from outside India under this Act or any other law, and is used as evidence by the prosecution, the court will presume the truth of its contents and the authenticity of signatures and handwriting unless proven otherwise. Additionally, the document will be admitted as evidence even if not duly stamped, provided it is otherwise admissible.
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