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of <h1>Section 136 of Maharashtra GST Act: Statements in inquiries can be evidence if witness is unavailable or testifying is impractical.</h1> Section 136 of the Maharashtra Goods and Services Tax Act, 2017, addresses the relevancy of statements made during inquiries or proceedings under the Act. A statement made and signed by an individual in response to a summons is considered relevant for proving facts in a prosecution if the individual is deceased, untraceable, incapable of testifying, deliberately kept away by an adverse party, or if their presence is unreasonably difficult or costly to secure. Additionally, if the individual is examined as a witness and the court deems it just, the statement may be admitted as evidence.
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