Presumption as to documents in certain cases :
This is rule of evidence.
Where any document- (i) is produced by any person under the Act or any other law, or (ii) has been seized from the custody or control of any person under the 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 presume that document as true and signature and hand writing is genuine. – section 144 of CGST Act.
This is rebuttable presumption. The accused can produce evidence to establish that the document is not genuine and cannot be accepted as evidence.
“Document” includes written or printed record of any sort and electronic record as defined in section 2(t) of the Information Technology Act, 2000 – section 2(41) of CGST Act.