Section 144 – Acts – MISCELLANEOUS – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 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 (iii) has been received from any place outside India in the course of any proceedings under this Act or any other
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