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of <h1>Section 144 GST Act: Presumption of Document Authenticity in Legal Proceedings; Validity of Signatures and Handwriting Assumed</h1> Section 144 of the Puducherry Goods and Services Tax Act, 2017, addresses the presumption of documents in legal proceedings. It stipulates that if a document is produced, seized, or received under this Act or any other law, and is presented as evidence by the prosecution, the court is to presume the document's authenticity and the truth of its contents unless proven otherwise. This presumption includes the validity of signatures and handwriting, and the document is admissible in evidence even if not duly stamped, provided it is otherwise admissible.
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