https://www.taxtmi.com/acts?id=26753 Relevancy of signed statements made on appearance to a summons is limited to two admissibility scenarios: when the maker is unavailable to testify due to death, absence, incapacity, being kept away by an adverse party, or unreasonable delay or expense to secure attendance; and when the maker is examined and the court, exercising discretion in the interest of justice, admits the statement as evidence to prove the facts it contains in prosecution under the Act. en-us Wed, 21 Jun 2017 16:50:02 +0530 Sat, 15 Jul 2017 12:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26753 Relevancy of signed statements made on appearance to a summons is limited to two admissibility scenarios: when the maker is unavailable to testify due to death, absence, incapacity, being kept away by an adverse party, or unreasonable delay or expense to secure attendance; and when the maker is examined and the court, exercising discretion in the interest of justice, admits the statement as evidence to prove the facts it contains in prosecution under the Act. Act-Rules GST - States Wed, 21 Jun 2017 16:50:02 +0530 https://www.taxtmi.com/acts?id=26753