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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Act 2017: Court Presumes Culpable Mental State; Accused Must Prove Lack of Intent Beyond Reasonable Doubt.</h1> In prosecutions under the Gujarat Goods and Services Tax Act, 2017, where a culpable mental state is required, the court presumes the existence of such a mental state. However, the accused can defend themselves by proving they lacked this mental state concerning the alleged offence. The term 'culpable mental state' encompasses intention, motive, knowledge, and belief. A fact is considered proven only if the court believes it exists beyond a reasonable doubt, not merely by a preponderance of probability.
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