Section 144 shifts the burden on documents found with or produced by a person: the court presumes they are genuine and accurate unless rebutted.
Key points
- Under section 144 of the CGST Act, 2017, where a document is produced by a person under the Act, seized from his custody or control, or received from a place outside India in the course of proceedings, and is tendered in a prosecution against him, the court presumes — unless the contrary is proved — that the signatures and handwriting are those they purport to be, that the document was duly executed and attested, and that its contents are true — and admits it in evidence even if not duly stamped.
The provisions
144Presumption as to documents in certain cases
Statutory text
Where any document-
(i) is produced by any person under this Act or any other law for the time being in force; or
(ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or
(iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-
(a) unless the contrary is proved by such person, presume-
(i) the truth of the contents of such document;
(ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
(b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Are seized documents presumed true in GST prosecutions?
- Yes, unless the contrary is proved (section 144 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The presumption is rebuttable. It applies to documents, not to oral statements, which are governed by section 136.