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of <h1>Accused Must Prove Absence of Culpable Mental State in West Bengal GST Act, 2017 Prosecutions</h1> In prosecutions under the West Bengal Goods and Services Tax Act, 2017, where a culpable mental state is required, the court assumes such a mental state exists. However, the accused can defend themselves by proving the absence of this mental state regarding the alleged offence. 'Culpable mental state' encompasses intention, motive, knowledge, and belief. A fact is considered proven only if the court is convinced beyond reasonable doubt, not just by a preponderance of probability.
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