TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Act 2016: Court Presumes Culpable Mental State, Accused Must Prove Absence Beyond Reasonable Doubt</h1> In prosecutions under the Central/State Goods and Services Tax Act, 2016, where a culpable mental state is required, the court presumes such a mental state exists in the accused. However, the accused can defend themselves by proving the absence of this mental state concerning the alleged offense. 'Culpable mental state' includes intention, motive, knowledge, and belief. For a fact to be considered proven under this section, the court must believe in its existence beyond a reasonable doubt, rather than just by a preponderance of probability.
TaxTMI 
TaxTMI 
