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of <h1>Section 136: Statements in response to Section 70 summons can be evidence if the witness is unavailable or obstructed.</h1> Section 136 of the Chhattisgarh Goods and Services Tax Act, 2017, addresses the relevancy of statements made by individuals in response to a summons under section 70 during inquiries or proceedings. Such statements are admissible as evidence in prosecutions for offences under the Act if the person is deceased, missing, unable to testify, obstructed by the opposing party, or if securing their presence involves unreasonable delay or expense. Additionally, if the person testifies in court, the statement may be admitted if the court deems it necessary for justice.
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