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of <h1>Accused Must Prove Absence of Culpable Mental State in Bihar GST Offences; Court Presumes Intent by Default</h1> In prosecutions under the Bihar Goods and Services Tax Act, 2017, involving offences that require a culpable mental state, the court is mandated to presume the existence of such a mental state in the accused. However, the accused can defend themselves by proving the absence of such a mental state concerning the alleged offence. The term 'culpable mental state' encompasses intention, motive, knowledge, and belief. A fact is considered proven only when the court is convinced of its existence beyond a reasonable doubt, rather than just by a preponderance of probability.
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