Relevancy of statements under certain circumstances, Sec 136 of CGST Act, 2017

 

 

Sec 136 Relevancy of statements under certain circumstances, CGST Act, 2017

 

The below post explains about Relevancy of statements under certain circumstances under section 136 of CGST Act,2017.

 

Section 136 of CGST Act, 2017 explains Relevancy of statements under certain circumstances as below: (The amendments if any will also be updated here soon).

 

The extract of Section 136 of CGST Act,2017 quoted below:

 

136 Relevancy of statements under certain circumstances.

 

136. A statement made and signed by a person on appearance in response to any

summons issued under section 70 during the course of any inquiry or proceedings under

this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under

this Act, the truth of the facts which it contains, ––

Relevancy of statements under certain circumstances, Sec 136 of CGST Act, 2017(a) when the person who made the statement is dead or cannot be found, or is

incapable of giving evidence, or is kept out of the way by the adverse party, or whose

presence cannot be obtained without an amount of delay or expense which, under the

circumstances of the case, the court considers unreasonable; or

(b) when the person who made the statement is examined as a witness in the case

before the court and the court is of the opinion that, having regard to the circumstances

of the case, the statement should be admitted in evidence in the interest of justice.

 

 

The above information clarifies about Relevancy of statements under certain circumstances under section 136 of CGST Act,2017.  

 

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