{"id":2368,"date":"2017-03-27T17:21:05","date_gmt":"2017-03-27T11:51:05","guid":{"rendered":""},"modified":"2017-03-27T17:21:05","modified_gmt":"2017-03-27T11:51:05","slug":"presumption-as-to-documents-in-certain-cases","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2368","title":{"rendered":"Presumption as to documents in certain cases."},"content":{"rendered":"<p>Section 144<br \/>Presumption as to documents in certain cases.<br \/>GST<br \/>MISCELLANEOUS <br \/>Section 144 of Central Goods And Services Tax Act, 2017<br \/>Presumption as to documents in certain cases.<br \/>\n144. Where any document<br \/>\n(i) is produced by any person under this Act or any other law for the time being in force; or<br \/>\n(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<br \/>\n(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,<br \/>\nand such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-<br \/>\n(a) unless the co<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=24005\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 144Presumption as to documents in certain cases.GSTMISCELLANEOUS Section 144 of Central Goods And Services Tax Act, 2017Presumption 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2368\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Presumption as to documents in certain cases.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2368","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2368"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2368\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}