Section 136 of CGST Act,2017 Relevancy ofstatementsunder certaincircumstances

Section 136 of CGST Act,2017 Relevancy ofstatementsunder certaincircumstances Section 136 of CGST Act,2017 from bare act : A statement made and signed by a person on appearance in response to anysummons issued under section 70 during the course of any inquiry or proceedings underthis Act shall be relevant, for the purpose of proving, in any prosecution for an offence underthis Act, the truth of the facts which it contains,

(a) when the person who made the statement is dead or cannot be found, or isincapable of giving evidence, or is kept out of the way by the adverse party, or whosepresence cannot be obtained without an amount of delay or expense which, under thecircumstances of the case, the court considers unreasonable; or

(b) when the person who made the statement is examined as a witness in the casebefore the court and the court is of the opinion that, having regard to the circumstancesof the case, the statement should be admitted in evidence in the interest of justice.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 122 :Penalty for certain offences Section 123 :Penalty for failure to furnish information return Section 124 :Fine for failure to furnish statistics Section 125 :General Penalty Section 126 :General disciplines related to penalty Section 127 :Power to impose penalty in certain cases Section 128 :Power to waive penalty or fee or both Section 129 :Detention, seizure and release of goods and conveyances in transit Section 130 :Confiscation of goods or conveyances and levy of penalty Section 131 :Confiscation or penalty not to interfere with other punishments Section 132 :Punishment for certain offences Section 133 :Liability ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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