Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Statements Under Section 70 of Delhi GST Act Can Prove Facts if Witness Unavailable or Deemed Necessary for Justice.</h1> A statement made and signed by an individual in response to a summons under Section 70 of the Delhi Goods and Services Tax Act, 2017, is considered relevant for proving facts in a prosecution for an offence under this Act. This applies when the individual is deceased, cannot be located, is incapable of testifying, is deliberately kept away by the opposing party, or cannot be brought to court without unreasonable delay or expense. Additionally, the statement is relevant when the individual is a witness, and the court deems its admission necessary for justice.
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