Presumption/Admissibility of Document & Evidence Under GST

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Section 144 of CGST Act, 2017 read with Section 145 of CGST Act, 2017 governs the provisions for Presumption as to documents in certain cases & Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. Following aspects are dealt in the form of questions and their answers. 1. […]

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