Mens rea required: GST prosecutions presume culpable mental state when an offence cannot be committed without it. A culpable mental state is required for GST prosecutions where an offence cannot be committed without it; the statute presumes the existence of that mental element in such cases, thereby treating mens rea as established when the offence necessarily involves that state of mind.
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.
Mens rea required: GST prosecutions presume culpable mental state when an offence cannot be committed without it.
A culpable mental state is required for GST prosecutions where an offence cannot be committed without it; the statute presumes the existence of that mental element in such cases, thereby treating mens rea as established when the offence necessarily involves that state of mind.
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