https://www.taxtmi.com/article/detailed?id=17460 Section 144 of the CGST Act creates a rebuttable presumption that documents tendered by the prosecution are genuine unless disproved. Loose sheets, slips, and diaries are not ordinarily books of account and require authentication and independent corroboration before supporting a tax addition. Entries in accounts alone cannot establish liability. Seized material must have a clear legal and factual nexus with an actual taxable supply. Investigation, search, and seizure must also be undertaken by a proper officer, since subsequent proceedings cannot rest on an invalid foundation. en-us Fri, 25 Sep 2026 08:17:25 +0530 Fri, 25 Sep 2026 08:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17460 Section 144 of the CGST Act creates a rebuttable presumption that documents tendered by the prosecution are genuine unless disproved. Loose sheets, slips, and diaries are not ordinarily books of account and require authentication and independent corroboration before supporting a tax addition. Entries in accounts alone cannot establish liability. Seized material must have a clear legal and factual nexus with an actual taxable supply. Investigation, search, and seizure must also be undertaken by a proper officer, since subsequent proceedings cannot rest on an invalid foundation. Articles Goods and Services Tax - GST Fri, 25 Sep 2026 08:17:25 +0530 https://www.taxtmi.com/article/detailed?id=17460