Section 144 of CGST Act: Presumption as to Documents in Certain Cases

Section 144 of the Central Goods and Services Tax Act, 2017 deals with the evidentiary presumption that a court may apply to specified documents when those documents are tendered by the prosecution in a GST prosecution.

Updated: 15 September 2026

In brief: Where a qualifying document is produced, seized, or received from outside India and is tendered by the prosecution, the court is required, unless the contrary is proved, to presume specified matters about its contents, handwriting, signature, execution, or attestation. The section also addresses admission of an otherwise admissible document even when it is not duly stamped.

What Section 144 of the CGST Act provides

Section 144 is contained in Chapter XXI, "Miscellaneous", of the CGST Act. It operates in the context of evidence used by the prosecution. The provision applies to documents falling within the categories specified in the section and creates rebuttable presumptions when such documents are tendered in evidence.

Text of Section 144 - Presumption as to documents in certain cases

Where any document-

  1. is produced by any person under this Act or any other law for the time being in force; or
  2. 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
  3. 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-

  1. the truth of the contents of such document;
  2. 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.

Meaning and scope of Section 144

1. Documents covered by the provision

The section identifies three sources of documents: documents produced by a person under the CGST Act or another law; documents seized from a person's custody or control; and documents received from outside India during proceedings under the CGST Act or another law.

2. The document must be tendered by the prosecution

The statutory presumption is linked to a prosecution. The relevant document must be tendered by the prosecution in evidence against the person concerned or another person being tried jointly with that person.

3. Presumption as to truth of contents

Once the statutory conditions are satisfied, the court shall presume the truth of the contents of the document unless the contrary is proved by the person against whom the presumption operates. The words "unless the contrary is proved" make the presumption rebuttable rather than conclusive.

4. Presumption regarding handwriting, signature, execution and attestation

Section 144 also permits the statutory presumption to extend to a signature and other parts of a document purporting to be in a particular person's handwriting. Where a document purports to have been executed or attested by a person, the provision also covers execution or attestation by that person, subject to the right to prove the contrary.

5. Document not duly stamped

The court is directed to admit a document notwithstanding that it is not duly stamped, provided the document is otherwise admissible in evidence. This part of Section 144 does not dispense with other applicable requirements of admissibility.

Important: Section 144 should be read according to its express conditions. It does not state that every document found during a GST investigation automatically proves an offence. The provision concerns specified evidentiary presumptions and expressly allows the affected person to prove the contrary.

Key points for GST proceedings

  • Section 144 is principally relevant when documents are tendered by the prosecution in evidence.
  • The document must fall within one of the categories specified in the section.
  • The presumption about contents, handwriting, signature, execution, or attestation is rebuttable.
  • The provision expressly uses the standard "unless the contrary is proved".
  • An unstamped document may still be admitted under this section if it is otherwise admissible in evidence.
  • For electronic records and computer-generated material, Section 145 of the CGST Act is also directly relevant and should be considered separately.

Related provisions

Section 144 sits between Section 143, dealing with job work procedure, and Section 145, dealing with admissibility of microfilms, facsimile copies, computer printouts and electronic information. In a prosecution involving electronic material, Section 145 may therefore be especially relevant alongside Section 144.

Official sources

For the statute and official GST materials, refer to the CBIC GST Acts portal and India Code. Readers should check the latest statutory text, amendments, notifications, and judicial decisions applicable to the facts of a particular case.