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of <h1>Section 135: Court Presumes Culpable Mental State in GST Offences; Accused Must Prove Otherwise Beyond Reasonable Doubt.</h1> In the Jammu and Kashmir Goods and Services Tax Act, 2017, Section 135 addresses the presumption of a culpable mental state in prosecutions for offences under the Act. The court is to presume the existence of such a mental state, which includes intention, motive, knowledge, and belief. However, the accused can defend themselves by proving the absence of such a mental state concerning the offence charged. A fact is considered proven only when the court believes it exists beyond a reasonable doubt, not merely by a preponderance of probability.
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