Relevancy of statements in prosecutions under GST when declarant is unavailable or when court admits them in interest of justice. A signed statement made in response to a summons under section 70 is relevant in GST prosecutions if the maker is dead, cannot be found, is incapable of giving evidence, is kept away by an adverse party, or cannot be produced without unreasonable delay or expense; alternatively, it may be admitted when the maker is examined and the court, considering the circumstances, admits it in the interest of justice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relevancy of statements in prosecutions under GST when declarant is unavailable or when court admits them in interest of justice.
A signed statement made in response to a summons under section 70 is relevant in GST prosecutions if the maker is dead, cannot be found, is incapable of giving evidence, is kept away by an adverse party, or cannot be produced without unreasonable delay or expense; alternatively, it may be admitted when the maker is examined and the court, considering the circumstances, admits it in the interest of justice.
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