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of <h1>Accused Must Prove Absence of Culpable Mental State in Madhya Pradesh GST Act Cases Beyond Reasonable Doubt</h1> In prosecutions under the Madhya Pradesh Goods and Services Tax Act, 2017, where a culpable mental state is required, the court will presume such a mental state exists. However, the accused can defend themselves by proving they did not possess this mental state regarding the alleged offence. 'Culpable mental state' includes intention, motive, knowledge, and belief. A fact is considered proven only if the court believes it exists beyond reasonable doubt, not just by a preponderance of probability.
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