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of <h1>Section 144 GST Act: Documents from Abroad Presumed Authentic Unless Proven Otherwise; Admissible Without Stamp.</h1> Section 144 of the Himachal Pradesh Goods and Services Tax Act, 2017, addresses the presumption regarding certain documents. If a document is produced, seized, or received from outside India under this Act or any other law, and is used as evidence by the prosecution, the court shall presume the truth of its contents and the authenticity of the signatures unless proven otherwise. The document will be admitted as evidence even if not duly stamped, provided it is otherwise admissible. This provision applies when the document is used against the person who produced it or anyone tried jointly with them.
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