Section 136 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 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,- (a) when the person who made t
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