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of <h1>Accused Must Prove Lack of Culpable Mental State in GST Offences Under CGST Act, 2017; Court Presumes Its Existence.</h1> In prosecutions under the Central Goods and Services Tax Act, 2017, where a culpable mental state is required, the court presumes its existence. However, the accused can defend themselves by proving they lacked such a mental state concerning the alleged offence. 'Culpable mental state' encompasses intention, motive, knowledge, and belief. A fact is considered proven only if the court is convinced of its existence beyond reasonable doubt, not just by a preponderance of probability.
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