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of <h1>Section 144 GST Act: Documents from Outside India Presumed Authentic in Legal Proceedings Unless Proven Otherwise.</h1> Section 144 of the Karnataka 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 will presume the truth of its contents and the authenticity of signatures unless proven otherwise. The document will be admitted as evidence even if it lacks proper stamping, provided it is otherwise admissible.
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