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of <h1>GST Act Section 144: Presumption of Document Authenticity and Admissibility in Legal Proceedings Effective July 1, 2017.</h1> Under Section 144 of the GST Act, effective from July 1, 2017, there are specific presumptions regarding documents involved in legal proceedings. If a document is produced, seized, or received under this Act or any other law, and is presented as evidence by the prosecution, the court is required to presume the truthfulness of its contents and the authenticity of signatures and handwriting, unless proven otherwise. Additionally, such documents will be admitted as evidence even if not properly stamped, provided they are otherwise admissible.
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