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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Statements Under Section 70 of GST Act Admissible in Court if Witness Unavailable or Justice Requires.</h1> A statement made and signed by an individual responding to a summons under Section 70 of the Himachal Pradesh Goods and Services Tax Act, 2017, is relevant in proving facts during prosecution for an offence under this Act. This relevancy applies if the person is deceased, missing, incapable of testifying, obstructed by an adverse party, or unavailable without unreasonable delay or expense. Additionally, if the individual is examined as a witness, the court may admit the statement as evidence if deemed necessary for justice.
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