Section 144: Presumption as to documents in certain cases

Q: What does Section 144 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 144 CGST pertains to "Presumption as to documents in certain cases". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 144 of The Central Goods and Services Tax Act, 2017 (CGST) governs presumption as to documents in certain cases. As verified on 19 May 2026.

Q: Is Section 144 CGST still in force?

Yes, Section 144 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 144 CGST?

धारा 144 CGST is the Devanagari Hindi reference for Section 144 of the The Central Goods and Services Tax Act, 2017. Section 144 of The Central Goods and Services Tax Act, 2017 (CGST) governs presumption as to documents in certain cases. As verified on 19 May 2026.

Q: What is Dhara 144 CGST?

Dhara 144 CGST is the Roman Hindi reference for Section 144 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 144 of The Central Goods and Services Tax Act, 2017 (CGST) governs presumption as to documents in certain cases. As verified on 19 May 2026.

Q: How to cite Section 144 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 144, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 144 (India).

Law on Tips Editorial Board

- Where any document—

(i) is produced by any person under this Act or any other law for the time being in force; or

(ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or

(iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-

(a) unless the contrary is proved by such person, presume-

(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;

(b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.