Section 136 of GST – Relevancy of statements under certain circumstances
Statutory provision A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains, –– (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice. Related provisions of the Statute:
Analysis and Updates
Introduction This provision deals with relevancy of statements and documents recorded or deposed during investigation proceedings. Analysis A statement recorded during an investigation proceedings or inquiry will be relevant to prove the truthfulness of facts when:
(a) It is made by a person who is not available in Court on account of his death, incapacity, prevention by another party or when he absconds or when presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable or(b) The Court consider the statement as an evidence on examination of the person as a witness.
Comparative review Similar provisions were traceable to section 9D of the Central Excise Act, 1944. Recommended Articles –
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