Presumption as to documents shifts the burden to challengers, allowing specified GST documents to be admissible if unrebutted. Section 144 creates a statutory presumption that specified documents in GST proceedings are genuine: their contents are true, signatures are in the alleged handwriting, and execution or attestation was performed by the purported person; the person contesting these facts bears the burden of proof. The provision permits departure from ordinary Evidence Act requirements and from stamping or attestation formalities, allowing such documents to be admitted unless successfully rebutted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Presumption as to documents shifts the burden to challengers, allowing specified GST documents to be admissible if unrebutted.
Section 144 creates a statutory presumption that specified documents in GST proceedings are genuine: their contents are true, signatures are in the alleged handwriting, and execution or attestation was performed by the purported person; the person contesting these facts bears the burden of proof. The provision permits departure from ordinary Evidence Act requirements and from stamping or attestation formalities, allowing such documents to be admitted unless successfully rebutted.
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