Section 144 of the CGST Act deals with legal presumptions relating to documents, records, books of account, electronic records, and other materials discovered during search, inspection, or investigation proceedings. The section empowers GST authorities by providing that certain presumptions may be made regarding the ownership and authenticity of documents found during enforcement actions.

Under this provision, where any document, record, or other material is found in the possession or control of a person during a GST search or investigation, it may be presumed that such document belongs to that person. The contents of the document may also be presumed to be true, and the signatures and handwriting appearing therein may be presumed to belong to the person concerned unless evidence to the contrary is produced.

The purpose of this section is to assist tax authorities in conducting effective investigations and preventing tax evaders from denying ownership of incriminating records. Without such a provision, authorities would face significant challenges in proving the authenticity and ownership of documents seized during searches. The section simplifies evidentiary requirements and strengthens enforcement mechanisms under GST.

However, this presumption is not absolute. The taxpayer retains the right to rebut the presumption by producing credible evidence showing that the document does not belong to him or that its contents are incorrect. Courts and adjudicating authorities must also evaluate all relevant facts before relying on such presumptions.

The provision balances administrative efficiency with taxpayer rights by creating a rebuttable presumption rather than a conclusive one.

Example:
During a GST search, officers discover a notebook containing details of unreported sales. The notebook may be presumed to belong to the taxpayer unless he proves otherwise.

Key Point:
Documents found during a search are presumed to belong to the person from whose possession they are recovered.

In One Line:
Seized documents are presumed genuine and attributable to the possessor unless disproved.