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of <h1>Statements Admissible as Evidence Under Section 136 of Uttarakhand GST Act if Witness Unavailable or Testifies in Court.</h1> Under Section 136 of the Uttarakhand Goods and Services Tax Act, 2017, statements made and signed by individuals in response to summons during inquiries or proceedings are considered relevant in prosecutions for offences under the Act. Such statements are admissible if the person is deceased, missing, incapable of testifying, obstructed by an adverse party, or if securing their presence involves unreasonable delay or expense. Additionally, if the person testifies as a witness and the court deems it just, the statement may be admitted as evidence.
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