Detailed Analysis of GST Section 135 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 135. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. In this article you may find complete details regarding Section 135 of GST Act 2017 – Presumption of culpable mental state, gst all sections and definitions. Now Check more details from below…
In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
Explanation.—For the purposes of this section,–
(i) the expression “culpable mental state” includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact;
(ii) a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.