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of <h1>Section 144: Presumption of Truth for GST Documents in Legal Proceedings, Even if Not Duly Stamped.</h1> Section 144 of the West Bengal Goods and Services Tax Act, 2017, establishes a presumption regarding documents in certain cases. If a document is produced, seized, or received under this Act or any other law, and is used as evidence by the prosecution, the court will presume the truth of its contents and the authenticity of signatures unless proven otherwise. The document will be admitted in evidence even if not duly stamped, provided it is otherwise admissible. This applies to documents from within India or received from abroad during proceedings.
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