PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES [SECTION 144] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

3. PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES [SECTION 144] 3.1. Presumption means an act of accepting that something is true until it is proved not true. Section 144 of the CGST Act, 2017 lays down presumptions that are taken cognizance of by the Court when certain documents, like documents produced by any person under the CGST Act, 2017 or under any other law, documents seized from the custody of any person under the CGST Act, 2017 or under any other law, documents received from any place outside India in the course of any proceedings, are submitted as evidence by the prosecution in a proceeding under the GST Act against any person. 3.2. As per the Evidence Act, 1872, the contents of a document must be proved by evidence and signature or handwriting of a person on the document must be proved to be of the person of whom it is alleged to be. 3.3. A document which is required by law to be attested shall not be used as evidence until at least one attesting witness has been called for the purpose of proving its execution, except in certain cases. 3.4. Section 144 of the CGST Act, 2017 enables the court of law to make departure from the above general principles, in respect of the documents mentioned above given in the diagram above, and presume: truth of the contents of the document; that the signature which purports to be in the handwriting of any particular person is in that person s handwriting; execution or attestation in the document has been made by the person by whom it purports to have been so executed or attested. 3.5. This implies that in case of such documents, if the said person claims that the document is not true or not signed or handwritten by him or not attested or executed by him, the burden of proof in respect of the same shall lie on him. 3.6. The Stamp Act, 1899 provides that a document which is not duly stamped shall be inadmissible in evidence. However, Section 144 allows the Court to depart from such general provision by providing that a document shall be admissible in evidence even if it is not duly stamped.