IDT Study Circle Meeting on Evidence Law and its relevance in GST (Virtual Mode)

Law of Evidence provides certain rules and legal principles which determine what evidence must or must not be considered by the trier of fact in reaching its decision. Taxation laws are also empowered with certain provisions made under their Act, but somehow the Evidence Act is required to govern the proof of facts in a legal proceeding. The evidence act provides principles which help in the proof of the facts in the proceeding in every matter whether it is of criminal, civil or taxation. Yet it is concluded that the Law of Evidence is required under the every matter of case to provide its rules and legal principles than govern the proof of the facts in a legal proceeding. These rules determine what evidence must or must not be considered by the trier of the fact in reaching its decision. To understand the nuances of Evidence Law and its implications in GST law, the IDT Committee of CTC is pleased to announce a Study Circle meeting on the topic “Evidence Law and its relevance in GST”. The details of which are given below –