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of <h1>Section 144 of Assam GST Act: Documents from Abroad Presumed Authentic, Admissible Without Stamps Unless Proven Otherwise.</h1> Section 144 of the Assam Goods and Services Tax Act, 2017, addresses the presumption of documents in certain cases. When 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 shall presume the truth of its contents and the authenticity of signatures unless proven otherwise. Additionally, the document will be admitted as evidence even if it is not duly stamped, provided it is otherwise admissible. This provision applies to documents used against an individual or jointly tried parties.
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