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of <h1>Section 144 GST Act: Presumption of Document Authenticity in Legal Proceedings Explained</h1> Section 144 of the Goa Goods and Services Tax Act, 2017, establishes a presumption regarding documents in legal proceedings. If a document is produced, seized, or received from outside India under this Act or any other law, and is presented as evidence by the prosecution, the court shall presume the truth of its contents and the authenticity of its signatures and handwriting, unless proven otherwise by the person involved. The document will be admitted as evidence even if not duly stamped, provided it is otherwise admissible.
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