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of <h1>Section 144 CGST Act: Shifts Burden of Proof on Document Validity, Allows Unstamped Documents in GST Cases</h1> Section 144 of the CGST Act, 2017 outlines presumptions regarding certain documents in legal proceedings under the GST Act. It allows courts to assume the truth of document contents, authenticity of signatures, and proper execution or attestation unless proven otherwise. This shifts the burden of proof to the person disputing the document's validity. Additionally, Section 144 permits the admissibility of unstamped documents, diverging from the general rule under the Stamp Act, 1899, which typically renders unstamped documents inadmissible. This provision aids in streamlining evidence presentation in GST-related legal matters.
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