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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Presumption of Document Authenticity Under Section 144 of Uttar Pradesh GST Act, 2017: Key Provisions Explained</h1> Section 144 of the Uttar Pradesh Goods and Services Tax Act, 2017, addresses the presumption of documents in legal proceedings. It states that if a document is produced, seized, or received from outside India under this or any other law, and is presented as evidence by the prosecution, the court shall presume its contents to be true unless proven otherwise. The court will also assume the authenticity of signatures and handwriting unless contested. Additionally, such documents will be admitted as evidence even if not properly stamped, provided they are otherwise admissible.
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