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Published on:
February 25, 2023
By
Harshini

Presumption of Documents in Court Proceedings Under GST

Presumption of documents is an essential part of any legal proceeding. The same applies to the Goods and Services Tax (GST) regime in India. The GST law has provisions that deal with the presumption of documents in court proceedings. In this article, we will discuss the presumption of documents in court proceedings under GST in detail.

What is Presumption of Documents?

The presumption of documents is a legal doctrine that allows the court to presume the authenticity and genuineness of a document unless there is any evidence to the contrary. In simple terms, it means that the court assumes that a document is authentic unless there is any evidence to prove otherwise.

Presumption of Documents under GST

The GST law presumes that any document produced in court by the government or the taxpayer is authentic and genuine unless the opposite party proves otherwise. This means that if the government produces any document in court, the court will presume that the document is authentic and genuine. Similarly, if the taxpayer produces any document, the court will presume that the document is authentic and genuine.

Documents to be Presumed

The following documents are to be presumed as authentic and genuine under the GST law:

  • GST registration certificate
  • GST return
  • Invoice
  • Bill of supply
  • Credit note
  • Debit note
  • Receipt voucher
  • Payment voucher
  • Delivery challan
  • E-way bill

Rebutting the Presumption

The presumption of documents under GST can be rebutted by the opposite party by providing sufficient evidence to prove that the document is not authentic or genuine. The opposite party can produce evidence such as expert opinion, forensic analysis, or any other relevant evidence to prove that the document is not authentic or genuine.

Conclusion

The presumption of documents in court proceedings under GST is an important aspect that ensures the authenticity and genuineness of the documents produced in court. The GST law has provisions that deal with the presumption of documents, and the court will presume that any document produced is authentic and genuine unless the opposite party proves otherwise. This ensures that the court can make a fair decision based on the evidence produced in court.

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Updated on:
March 16, 2024