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of <h1>Section 144 CGST Act 2017: Documents Presumed True and Authentic Unless Proven Otherwise; Admissible Even If Unstamped.</h1> Section 144 of the Chhattisgarh Goods and Services Tax Act, 2017, establishes a presumption regarding certain documents. If a document is produced, seized, or received under the Act or any other law, and is presented as evidence by the prosecution, the court will presume the truth of its contents and the authenticity of signatures unless proven otherwise. The document will be admitted as evidence even if not properly stamped, provided it is otherwise admissible. This provision applies to documents used in proceedings under the Act or any other law in force.
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