Relevancy of statements under certain circumstances
Section 76
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
76. Relevancy of statements under certain circumstances
(1) A statement made and signed by a person before any gazetted officer of CGST/IGST/SGST during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, t
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