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          <h1>Section 144: Presumption of Document Authenticity in Legal Proceedings Under Maharashtra GST Act 2017</h1> Section 144 of the Maharashtra Goods and Services Tax Act, 2017, addresses the presumption regarding documents in legal proceedings. If a document is produced, seized, or received from outside India under this Act or any other law, and is used as evidence by the prosecution, the court shall presume the truth of its contents and the authenticity of signatures or handwriting, unless proven otherwise. Additionally, the document will be admitted as evidence even if it lacks proper stamping, provided it is otherwise admissible.

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