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of <h1>Signed Statement Under Section 70 of Assam GST Act Admissible as Evidence in Certain Prosecutions</h1> A statement made and signed by an individual in response to a summons under Section 70 of the Assam Goods and Services Tax Act, 2017, is considered relevant for proving facts in a prosecution for an offence under this Act. This relevance applies if the individual is deceased, cannot be found, is incapable of testifying, is kept away by the opposing party, or cannot be present without unreasonable delay or expense. Additionally, if the individual testifies as a witness, the court may admit the statement as evidence if deemed necessary for justice.
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