Goods and Services Tax

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 defined in the Information Technology Act, 2000 Meaning of Presumption The term presumption has not been defined under the GST Act. The dictionary meaning of this term is A conclusion made as to the existence or non existence of a fact That must be drawn 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, i

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evidence 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 accepted as evidence. Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence The term micro films has not been defined under the CGST Act. As per the free dictionary, it means a film on which printed 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 pri

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prescribed conditions or (d) Any information stored electronically on a device or a media, including any hard copies made of such information Certificate to be considered as evidence for proceedings under GST In any proceeding where it is desired to give a statement in evidence as provided in section 145(2) of the CGST Act, a certificate doing any of the following things shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it. (a) Identifying the document containing the statement and describing the manner in which it was produced (b) Giving particulars of any device involved in production of that document as may be sufficient to show that the document was produced by a computer. – Artic

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