Section 144 of Sikkim GST Act 2017 : Presumption as to documents in certain cases
Section 144 of Sikkim GST Act 2017 [ Section 144 of Sikkim GST Act 2017 explains Presumption as to documents in certain cases and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Presumption as to documents in certain cases 144. Where any document- (i) is produced by any person under this Act or any other… Read More »