Bare ActsThe Central Goods and Services Tax Act, 2017

Section 136

Amendment status not verified — confirm the current text below against the official source.

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 the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or Liability of officers and certain other persons. Cognizance of offences. Presumption of culpable mental state. Relevancy of statements under certain circumstances. 2 of 1974. 82 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— (b) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.

Section 136 – The Central Goods and Services Tax Act, 2017 | DailyLaw.ai