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of <h1>Section 136: Statements Under Summons Admissible in GST Prosecution When Witness Unavailable or Testifies in Court.</h1> Under Section 136 of the Madhya Pradesh Goods and Services Tax Act, 2017, a statement made and signed by an individual in response to a summons during an inquiry or proceeding is considered relevant for proving facts in a prosecution under the Act. This applies if the individual is deceased, missing, incapable of testifying, kept away by an adverse party, or unavailable due to unreasonable delay or expense. Additionally, the statement is relevant if the individual testifies in court and the court deems the statement admissible for justice.
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