https://www.taxtmi.com/manuals?id=7729 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. en-us Tue, 25 Feb 2025 18:17:00 +0530 Thu, 06 Mar 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7729 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. Manuals GST Tue, 25 Feb 2025 18:17:00 +0530 https://www.taxtmi.com/manuals?id=7729