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of <h1>Accused Must Prove Lack of Culpable Mental State Under Manipur GST Act 2017 for Defense in Prosecutions</h1> In prosecutions under the Manipur Goods and Services Tax Act, 2017, where a culpable mental state is required, the court presumes the existence of such a mental state in the accused. However, the accused can defend themselves by proving they lacked the culpable mental state regarding the alleged offence. 'Culpable mental state' encompasses intention, motive, knowledge, and belief. 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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