Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Presumption of Culpable Mental State in GST Act Prosecutions; Accused Must Prove Absence Beyond Reasonable Doubt</h1> In prosecutions under the Uttarakhand Goods and Services Tax Act, 2017, where a culpable mental state is required, the court presumes such a mental state exists in the accused. However, the accused can defend themselves by proving the absence of such a mental state concerning the alleged offence. '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, not merely by a preponderance of probability.
TaxTMI 
TaxTMI 
