Section 144 Presumption as to documents in certain cases, CGST Act, 2017

Presumption as to documents in certain cases, Section 144 of CGST Act, 2017

 

The below post explains about Presumption as to documents in certain cases under section 144 of CGST Act,2017.

 

Section 144 of CGST Act, 2017 explains Presumption as to documents in certain cases as below: (The amendments if any will also be updated here soon).

 

The extract of Section 144 of CGST Act,2017 quoted below:

 

144 Presumption as to documents in certain cases.

 

144. Where any document––

(i) is produced by any person under this Act or any other law for the time being

in force; or

(ii) has been seized from the custody or control of any person under this Act or

any other law for the time being in force; or

Section 144 Presumption as to documents in certain cases, CGST Act, 2017(iii) has been received from any place outside India in the course of any

proceedings under this Act or any other law for the time being in force,

and such document is tendered by the prosecution in evidence against him or any other

person who is tried jointly with him, the court shall—

(a) unless the contrary is proved by such person, presume—

(i) the truth of the contents of such document;

(ii) that the signature and every other part of such document which purports

to be in the handwriting of any particular person or which the court may

reasonably assume to have been signed by, or to be in the handwriting of, any

particular person, is in that person’s handwriting, and in the case of a document

executed or attested, that it was executed or attested by the person by whom it

purports to have been so executed or attested;

(b) admit the document in evidence notwithstanding that it is not duly stamped,

if such document is otherwise admissible in evidence.

  

 

The above information clarifies about Presumption as to documents in certain cases under section 144 of CGST Act,2017.  

 

If you have any comments about Section 144 of CGST Act, 2017 explaining Presumption as to documents in certain cases, share below your thoughts:

 

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