Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 144 GST Act: Presumes Document Authenticity in Legal Cases, Even If Unstamped, Unless Proven Otherwise.</h1> Section 144 of the Delhi Goods and Services Tax Act, 2017, addresses the presumption concerning documents in legal proceedings. It states that if a document is produced, seized, or received under the Act or any other law, and used as evidence by the prosecution, the court shall presume the truth of its contents and the authenticity of signatures unless proven otherwise. Additionally, the document will be admitted as evidence even if not duly stamped, provided it is otherwise admissible. This provision facilitates the use of documents in legal proceedings under the GST framework.