TaxTMI Login
Just a moment...
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>Accused Must Prove Lack of Culpable Mental State in Kerala GST Ordinance Cases, Court Presumes Mental State Exists</h1> In prosecutions under the Kerala Goods and Services Tax Ordinance, 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 they lacked this mental state concerning the alleged offence. A 'culpable mental state' encompasses intention, motive, knowledge, or belief regarding a fact. A fact is considered proven only if the court believes it exists beyond a reasonable doubt, not just by a preponderance of probability.
TaxTMI 
TaxTMI 
