Relevancy of statements under certain circumstances
Section 95
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
95. 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 a
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