https://www.taxtmi.com/acts?id=23990 A statement made and signed by a person appearing in response to a summons during an inquiry or proceeding under the GST law is relevant in a prosecution for an offence under the Act to prove the truth of its contents in specified circumstances. It may be used where the maker is unavailable, cannot be produced without unreasonable delay or expense, or is examined as a witness and the court admits the statement in the interest of justice. The provision sets out the evidentiary conditions for using such statements. en-us Mon, 27 Mar 2017 17:17:45 +0530 Fri, 26 Jun 2026 12:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23990 A statement made and signed by a person appearing in response to a summons during an inquiry or proceeding under the GST law is relevant in a prosecution for an offence under the Act to prove the truth of its contents in specified circumstances. It may be used where the maker is unavailable, cannot be produced without unreasonable delay or expense, or is examined as a witness and the court admits the statement in the interest of justice. The provision sets out the evidentiary conditions for using such statements. Act-Rules GST Mon, 27 Mar 2017 17:17:45 +0530 https://www.taxtmi.com/acts?id=23990