Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 144 GST Act: Foreign Documents Presumed Authentic and True Unless Proven Otherwise, Even If Unstamped.</h1> Section 144 of the Manipur Goods and Services Tax Act, 2017, establishes a presumption regarding certain documents. If a document is produced, seized, or received from outside India under this Act or any other current law, and is presented as evidence by the prosecution, the court shall presume the truth of its contents and the authenticity of signatures or handwriting unless proven otherwise. The document will be admitted as evidence even if not duly stamped, provided it is otherwise admissible.
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