https://www.taxtmi.com/acts?id=22641 Mens rea is a necessary element for prosecution under the Model GST law; prosecution ordinarily requires proof of the requisite mental state, but when an offence cannot be committed without such a state of mind the law raises a presumption of culpable mental state, treating the requisite mens rea as established unless rebutted. en-us Thu, 22 Sep 2016 18:40:12 +0530 Thu, 22 Sep 2016 18:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22641 Mens rea is a necessary element for prosecution under the Model GST law; prosecution ordinarily requires proof of the requisite mental state, but when an offence cannot be committed without such a state of mind the law raises a presumption of culpable mental state, treating the requisite mens rea as established unless rebutted. Act-Rules Bills Thu, 22 Sep 2016 18:40:12 +0530 https://www.taxtmi.com/acts?id=22641