Relevancy of statements in GST prosecutions: signed responses to summons may be admitted if maker unavailable or justice requires. Relevancy of signed statements made on appearance to a summons is limited to two admissibility scenarios: when the maker is unavailable to testify due to death, absence, incapacity, being kept away by an adverse party, or unreasonable delay or expense to secure attendance; and when the maker is examined and the court, exercising discretion in the interest of justice, admits the statement as evidence to prove the facts it contains in prosecution under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relevancy of statements in GST prosecutions: signed responses to summons may be admitted if maker unavailable or justice requires.
Relevancy of signed statements made on appearance to a summons is limited to two admissibility scenarios: when the maker is unavailable to testify due to death, absence, incapacity, being kept away by an adverse party, or unreasonable delay or expense to secure attendance; and when the maker is examined and the court, exercising discretion in the interest of justice, admits the statement as evidence to prove the facts it contains in prosecution under the Act.
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