Section 144 of GST - Presumption as to documents in certain cases. Complete Details for GST Section 144 as per GST Act 2017. In this GST Section you may find all details for Presumption as to documents in certain cases as per GST Act 2017.
Must Read – List of all sections of GSTSection 144 of GST - Presumption as to documents in certain cases
- (i) the truth of the contents of such document;
- (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person’s handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;