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🔎 Acts & Rules - Adv. Search ❯
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          <h1>Section 144 Presumes Truth of Documents in Legal Proceedings Under Gujarat GST Act 2017, Even if Unstamped.</h1> Section 144 of the Gujarat Goods and Services Tax Act, 2017, addresses the presumption regarding documents in legal proceedings. When a document is produced, seized, or received from outside India under this Act or any other law, and is presented as evidence by the prosecution, the court shall presume the truth of its contents and the authenticity of signatures unless proven otherwise. Additionally, the document will be admitted as evidence even if it is not duly stamped, provided it is otherwise admissible. This provision facilitates the use of documents in legal proceedings under the Act.

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