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of <h1>Statements Under Section 70 of Karnataka GST Act Can Be Key Evidence if Witness Unavailable or Testifying in Court.</h1> A statement made and signed by an individual in response to a summons under Section 70 of the Karnataka Goods and Services Tax Act, 2017, is deemed relevant in proving facts during a prosecution for an offense under this Act. This applies if the individual is deceased, cannot be found, is incapable of testifying, is deliberately kept away by the opposing party, or if their presence would cause unreasonable delay or expense. Additionally, if the individual is a witness in court and the court deems it just, the statement may be admitted as evidence.
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