Culpable mental state required for prosecution, but law presumes mens rea under Section 75 when necessary. Mens rea is a necessary element for prosecution under the Model GST law; prosecution ordinarily requires proof of the requisite mental state, but when an ... Summary
Culpable mental state required for prosecution, but law presumes mens rea under Section 75 when necessary.
Mens rea is a necessary element for prosecution under the Model GST law; prosecution ordinarily requires proof of the requisite mental state, but when an offence cannot be committed without such a state of mind the law raises a presumption of culpable mental state, treating the requisite mens rea as established unless rebutted.
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