GST update on statement taken during the course of investigation proceedings
Last updated: 29 April 2020
Court :
Rajasthan High Court
Brief :
The provision contained in section 136 of the CGST Act, 2017 also states that 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. Hence, the principles laid down by the Courts as regards admitting statement as evidence for investigation proceedings in the erstwhile indirect tax regime will be helpful in the present GST regime also.
Citation :
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Pradeep Jain
Published in GST
Views : 776
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