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

Section 144 of CGST Act,2017 Presumption as to documents in certain cases Section 144 of CGST Act,2017 from bare act : Where any document (i) is produced by any person under this Act or any other law for the time beingin force; or (ii) has been seized from the custody or control of any person under this Act orany other law for the time being in force; or (iii) has been received from any place outside India in the course of anyproceedings 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 otherperson 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 purportsto be in the handwriting of any particular person or which the court mayreasonably assume to have been signed by, or to be in the handwriting of, anyparticular person, is in that persons handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom itpurports 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.

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CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 143 :Job work procedure Section 144 :Presumption as to documents in certain cases Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 :Common Portal Section 147 :Deemed exports Section 148 :Special procedure for certain processes Section 149 :Goods and services tax compliance rating Section 150 :Obligation to furnish information return Section 151 :Power to collect statistics Section 152 : Bar on disclosure of information Section 153 :Taking assistance from an expert Section 154 :Power to take samples Section 155 :Burden of proof Section 156 :Personsdeemed to bepublic servants Section 157 :Protection ofaction takenunder this Act Section 158 :Disclosure of information by a public servant Section 159 :Publication of information in respect of persons in certain cases Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds Section 161 :Rectificationof errorsapparent onthe face ofrecord Section 162 :Bar on jurisdiction of civil courts Section 163 :Levy of fee Section 164 :Power ofGovernmentto make rules Section 165 :Power to make regulations Section 166 :Laying of rules, regulations and notifications Section 167 :Delegation ofpowers Section 168 :Power to issueinstructions ordirections Section 169 :Service of notice in certain circumstances Section 170 :Rounding off of tax, etc. Section 171 :Anti-profiteering measure Section 172 :Removal of difficulties Section 173 : Amendment of Act Section 174 :Repeal and saving