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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 136 of Haryana GST Act: Statements in response to summons are relevant in certain cases for proving truth in prosecutions.</h1> Under Section 136 of the Haryana Goods and Services Tax Act, 2017, a statement made and signed by an individual in response to a summons during an inquiry or proceeding is considered relevant for proving the truth of its contents in a prosecution for an offence under the Act. This relevance applies if the individual is deceased, cannot be located, is incapable of testifying, is kept away by the opposing party, or if their presence cannot be obtained without unreasonable delay or expense. Additionally, the statement is relevant if the individual is examined as a witness and the court deems its admission necessary for justice.