https://www.taxtmi.com/acts?id=29355 A signed statement made in response to a summons under section 70 is relevant in GST prosecutions if the maker is dead, cannot be found, is incapable of giving evidence, is kept away by an adverse party, or cannot be produced without unreasonable delay or expense; alternatively, it may be admitted when the maker is examined and the court, considering the circumstances, admits it in the interest of justice. en-us Mon, 03 Jul 2017 17:22:32 +0530 Mon, 24 Jul 2017 16:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29355 A signed statement made in response to a summons under section 70 is relevant in GST prosecutions if the maker is dead, cannot be found, is incapable of giving evidence, is kept away by an adverse party, or cannot be produced without unreasonable delay or expense; alternatively, it may be admitted when the maker is examined and the court, considering the circumstances, admits it in the interest of justice. Act-Rules GST - States Mon, 03 Jul 2017 17:22:32 +0530 https://www.taxtmi.com/acts?id=29355