Section 112

GSTAT Appeals Deadline Extended
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The Government has extended the last date for filing appeals before the GST Appellate Tribunal (GSTAT) from 30 June 2026 to 31 July 2026, citing technical difficulties arising from a surge in filings on the GSTAT portal.

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Section 112 of the Evidence Act underscores the principle that children born within the confines of a legally recognized marriage are deemed legitimate per se and it ensures that no unwarranted assumptions of impropriety or moral transgressions are made and instead places the burden of proof on those who contest the child’s legitimacy.