Section 144 – Presumption as to documents in certain cases of CGST ACT, 2017<\/p>\n
144. Where any document\u2013\u2013
\n(i) is produced by any person under this Act or any other law for the time being
\nin force; or
\n(ii) has been seized from the custody or control of any person under this Act or
\nany other law for the time being in force; or
\n(iii) has been received from any place outside India in the course of any
\nproceedings under this Act or any other law for the time being in force,
\nand such document is tendered by the prosecution in evidence against him or any other
\nperson who is tried jointly with him, the court shall\u2014
\n(a) unless the contrary is proved by such person, presume\u2014
\n(i) the truth of the contents of such document;
\n(ii) that the signature and every other part of such document which purports
\nto be in the handwriting of any particular person or which the court may
\nreasonably assume to have been signed by, or to be in the handwriting of, any
\nparticular person, is in that person\u2019s handwriting, and in the case of a document
\nexecuted or attested, that it was executed or attested by the person by whom it
\npurports to have been so executed or attested;
\n(b) admit the document in evidence notwithstanding that it is not duly stamped,
\nif such document is otherwise admissible in evidence<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 144 – Presumption as to documents in certain cases of CGST ACT, 2017 144. Where any document\u2013\u2013 (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 … Continue reading “Section 144 – Presumption as to documents in certain cases of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/419"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=419"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/419\/revisions"}],"predecessor-version":[{"id":420,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/419\/revisions\/420"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}