Chapter XIX - Offences and penalties
Section 136
Section 136: Relevancy of statements under certain circumstances
A signed statement given in response to a section 70 summons can be relevant to prove facts in prosecution only in the stated circumstances.
On this page
Need advice on Section 136?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,–– (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.
Key takeaways
Statement type
The provision concerns a signed statement made on appearance under a section 70 summons during an inquiry or proceeding.
Unavailable witness
One route applies where the maker is dead, cannot be found, cannot testify, is kept away, or cannot be produced without unreasonable delay or expense.
Witness examined
The other route applies where the maker testifies and the court considers admission of the statement just.
Statement type
The provision concerns a signed statement made on appearance under a section 70 summons during an inquiry or proceeding.
Unavailable witness
One route applies where the maker is dead, cannot be found, cannot testify, is kept away, or cannot be produced without unreasonable delay or expense.
Witness examined
The other route applies where the maker testifies and the court considers admission of the statement just.
Practical checklist
Do
- Preserve the summons and signed statement.
- Determine which statutory evidentiary route is invoked.
- Contest unsupported assumptions about witness availability or justice.
Frequently asked questions
Is every summoned statement automatically admissible as truth in prosecution?
No. Section 136 specifies conditions for its relevance to prove the facts stated.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026