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of <h1>Accused Must Prove Absence of Culpable Mental State in Delhi GST Act Cases for Defense</h1> In prosecutions under the Delhi Goods and Services Tax Act, 2017, where a culpable mental state is required, the court presumes its existence. 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, or belief in a fact. A fact is considered proven only when the court is convinced of its existence beyond a reasonable doubt, not just by a preponderance of probability.
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