Section 144, CGST Act 2017

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 144, verbatim (show)

* Section 144. Presumption as to documents in certain cases.- 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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Selected court presumption 144(i)–(iii), (a)(i)–(ii)

Questions to answer on the file11 questions

Which section 144 consequence is under examination: the truth of the contents of such document, the signature and every other part of such document, it was executed or attested or admit the document in evidence?
By which statutory route was this document obtained: produced by any person, seized from the custody or control of any person or received from any place outside India?
Was the document obtained under this Act or another law in force?
If question 2 is answered “received from any place outside India”: was the receipt in the course of proceedings under the applicable law?
Was the document tendered in evidence by the prosecution?
Against whom was it tendered relative to the person linked to its statutory source: him or any other person who is tried jointly with him?
Which presumption is asserted for this run: the truth of the contents of such document, the signature and every other part of such document or it was executed or attested?
If “the signature and every other part of such document”: does the relevant signature or part purport to be in the particular person’s handwriting?
If question 7 is answered “the signature and every other part of such document”: does the court reasonably assume attribution to that person’s signature or handwriting?
If question 7 is answered “it was executed or attested”: does the executed or attested document purport to have been executed or attested by the person?
Has the court found the contrary proved by the person against whom the presumption is invoked?

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Admission despite stamping 144(i)–(iii), (b)

Questions to answer on the file6 questions

By which statutory route was this document obtained: produced by any person, seized from the custody or control of any person or received from any place outside India?
Was the document obtained under this Act or another law in force?
If question 1 is answered “received from any place outside India”: was the receipt in the course of proceedings under the applicable law?
Was the document tendered in evidence by the prosecution?
Against whom was it tendered relative to the person linked to its statutory source: him or any other person who is tried jointly with him?
Is the document otherwise admissible in evidence as determined by the court?

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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 144 as footnoted in the CBIC text
Note	Effective from
	01.07.2017

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

References

Central Board of Indirect Taxes and Customs. "Section 144. Presumption as to documents in certain cases". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links

CGST Act, 2017, Section 144 on the CBIC tax information portal

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XXI, Miscellaneous
Section title	Presumption as to documents in certain cases
Amendments
Last amendment	1 July 2017:
Amendments	1 footnote in the CBIC text (table)
Related provisions
Sections	145
Structure 144(i)–(iii), (a)(i)–(ii)Selected court presumption 144(i)–(iii), (b)Admission despite stamping
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Section 144 of the CGST Act, 2017

At a glance