Chapter XIX (Sections 122-138) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to offences and penalties. Section 136 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Relevancy of statements under certain circumstances under CGST Act 2017.
Recently, we have discussed in detail section 135 (i.e. Presumption of culpable mental state) of CGST Act 2017. Today, we learn the provisions of section 136 of the CGST Act 2017. Complete Details of CGST Section 136 – Relevancy of statements under certain circumstances. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 136 of CGST Act 2017
Section 136 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 136 of CGST Act 2017 read with Central GST Rules 2017.
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.