Relevancy of statements under certain circumstances
Section 136, CGST Act
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Amendment history
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Section 136 makes statements recorded during inquiry relevant and admissible in prosecution in specified circumstances.
The exact words of the law
943 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
SANKET S/O VIJAY MURKUTE v. DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTEL. NAGPUR ZONAL UNIT REP. THR. SR. INTE. O. NAGPUR
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DEEPANSHU SRIVASTAVA v. UNION OF INDIA THRU. DEPTT. OF REVENUE DIRECTORATE GST INTELLIGENCE LKO. ZONAL UNIT
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RAHUL S/O. KAMALKUMAR JAIN v. DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, THR. SR. INTELLIGENCE OFFICER NAGPUR.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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