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:

 

Click here to know GST rate of your goods or service

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to export goods from India?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?

Liability of officers and certain other persons, CGST Act, 2017 

Presumption of culpable mental state, CGST Act, 2017 

CGST Act, 2017 Migration of existing taxpayers 

Job work procedure, CGST Act 

Admissibility of micro films, facsimile copies of documents 

CGST Act, 2017 Common Portal

Goods and services tax compliance rating, CGST Act, 2017 

Power to collect statistics, CGST Act 

 

GST rate for wool, animal hair, yarn of horsehair, woven fabric 

GST Tariff rate for Cotton and Cotton articles 

Rate of GST for woven fabrics of paper, Paper Yarn, other vegetable textile fibers etc. 

Percentage of GST imposed for manmade textile materials, filaments, strips 

GST for manmade staple fibres in India 

GST rate for ropes, twine, wadding, special yarns, felt etc. 

GST for Carpet industries and sale of textile floor coverings 

 

Export procedures and documentation

Communication between GSTN and RBI on GST tax reciepts

Discrepancy in GST tax payments by CPIN,GSTIN,CIN,NEFT/RTGS UTR and Challan amount

How to reduce errors in GST payments by IT system of authorized banks

The legs of communication of data under GST payments

Reconciliation of GST tax collection by Accounting Authorities

Reconciliation by GSTN on GST Tax collection

Process of BRN,CIN,CPIN by RBI and Government on GST fund transfer

Fundamental changes GST from existing Tax System

 

Travelers to India under import duty exemption, Frequently Asked Questions Part 2 

Triangular export

 Triangular shipment

 Types of Insurance Documents.

 What is Express Release Bill of Lading

 What is FIRC in export import business


What is first check assessment procedures in import customs clearance

 What is FOB price in Exports and Imports and how it works

What is Fumigation in Export and Import


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers