Section 144: Presumption as to documents in certain cases

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

Section 144 SGST pertains to "Presumption as to documents in certain cases". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 144 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs presumption as to documents in certain cases. As verified on 22 May 2026.

Q: Is Section 144 SGST still in force?

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

Q: What is धारा 144 SGST?

धारा 144 SGST is the Devanagari Hindi reference for Section 144 of the The State Goods and Services Tax Act, 2017 (Model). Section 144 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs presumption as to documents in certain cases. As verified on 22 May 2026.

Q: What is Dhara 144 SGST?

Dhara 144 SGST is the Roman Hindi reference for Section 144 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 144 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs presumption as to documents in certain cases. As verified on 22 May 2026.

Q: How to cite Section 144 of The State Goods and Services Tax Act, 2017 (Model)?

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

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- Where any document-

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

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
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,

unless the contrary is proved by such person, presume -
admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.