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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Statements Under Section 70 of GST Act Admissible in Court When Witness Unavailable or Deceased</h1> A statement made and signed by an individual in response to a summons under Section 70 of the Gujarat Goods and Services Tax Act, 2017, is considered relevant for proving facts in a prosecution for an offence under this Act. This relevance applies when the individual is deceased, cannot be located, is unable to testify, is deliberately kept away by the opposing party, or cannot be present without unreasonable delay or expense. Additionally, if the individual is a witness in court, the statement may be admitted if the court deems it necessary for justice.