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of <h1>Sections 135 and 136 of CGST Act: Presumption of Intent and Admissibility of Statements in Legal Proceedings.</h1> Section 135 of the CGST Act, 2017, establishes a presumption of culpable mental state in offenses, requiring the accused to prove the absence of such a state. This mental state includes intention, motive, knowledge, or belief regarding a fact. Section 136 addresses the relevance of statements made by individuals in response to a summons. Such statements are admissible to prove facts if the person is deceased, missing, incapable, obstructed by an adverse party, or if their presence causes unreasonable expense or delay. Additionally, if the person is a witness and the court deems it just, the statement may be admitted as evidence.
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