Section 136 of GST Act: Relevancy of statements under certain circumstances

Amended and updated notes on section 136 of CGST Act, 2017. Provisions and rules related to relevancy of statements under certain circumstances.

Amended and updated notes on section 136 of CGST Act, 2017. Detail discussion on provisions and rules related to relevancy of statements under certain circumstances.

Chapter XIX (Sections 122138) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to offences and penalties. Section 136 of CGST 2017 provides for relevancy of statements under certain circumstances.

Recently, we have discussed in detail section 135 (Presumption of culpable mental state) of CGST Act 2017. Today, we learn the provisions of section 136 of Central GST Act 2017.

Section 136 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 136 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIX
Chapter NameOffences and Penalties
Section No.136
Section NameRelevancy of statements under certain circumstances
Updated 2024 EditionGST Law Book PDF

Section 136 of Central GST – Relevancy of statements under certain circumstances1

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.

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.
  1. 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. ↩︎


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