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of <h1>Presumption of Culpable Mental State Under Section 135 of Andhra Pradesh GST Act, 2017; Defense Strategy Explained</h1> Section 135 of the Andhra Pradesh Goods and Services Tax Act, 2017, addresses the presumption of a culpable mental state in prosecutions under the Act. The court is required to presume the existence of such a mental state, which includes intention, motive, knowledge, or belief. However, the accused can defend themselves by proving the absence of such a mental state regarding the alleged offence. A fact is considered proven only when the court is convinced of its existence beyond a reasonable doubt, rather than by a mere preponderance of probability.
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