TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Statements in GST Cases Admissible as Evidence if Witness Unavailable, Says Section 136 of UP GST Act 2017</h1> Under the Uttar Pradesh Goods and Services Tax Act, 2017, Section 136 addresses the relevancy of statements made during inquiries or proceedings. Such statements are considered relevant in prosecutions for offences under the Act if the person who made the statement is deceased, missing, incapable of testifying, or otherwise unavailable due to unreasonable delay or expense. Additionally, if the person is examined as a witness and the court deems it just, the statement may be admitted as evidence.
TaxTMI 
TaxTMI 
