Culpable mental state presumption governs GST offences, while the accused may rebut it by proving absence of intent or knowledge. A prosecution for an offence under the GST Act that requires a culpable mental state carries a statutory presumption that such mental state exists. The accused may rebut that presumption by proving the absence of the required mental state in relation to the charged act. The provision defines culpable mental state to include intention, motive, knowledge, and belief, or reason to believe, a fact.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Culpable mental state presumption governs GST offences, while the accused may rebut it by proving absence of intent or knowledge.
A prosecution for an offence under the GST Act that requires a culpable mental state carries a statutory presumption that such mental state exists. The accused may rebut that presumption by proving the absence of the required mental state in relation to the charged act. The provision defines culpable mental state to include intention, motive, knowledge, and belief, or reason to believe, a fact.
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