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PRESUMPTION AS TO DOCUMENTS IN GST LAW

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 10-3-2018 - Meaning of Document The term document has been defined in section 2(41) of the CGST Act, 2017 to include: Written or printed Record of any sort and Electronic record as def .....

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n from other evidence That is admitted and proven to be true. Thus, presumption can be understood as an inference of a fact drawn from another known fact. In certain cases, the documents produced or seized from a person can be denied of its truth, in .....

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Act or any other law, or (c) received from any place outside India, in the course of any proceedings under the Act or any other law, and such document is tendered by the prosecution in Court as evidence against such person or any other person jointl .....

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vidence whether it is duly stamped or not, if such document is otherwise admissible It may be noted that this provision is rule of evidence and rebuttable presumption which can be proved by the accused that it is not genuine and should not be accepte .....

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materials are photographed at greatly reduced size for ease of storage. The phrase 'Facsimile Copies of Documents' has not been defined under the CGST Act, as per free dictionary, it means an exact copy of reproduction. The term Computer prin .....

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As provided in section 145 of the CGST Act, 2017 following shall be deemed to be a document for the purposes of this Act and shall be admissible in any proceedings as evidence, without further proof: (a) A microfilm of a document or the reproduction .....

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