https://www.taxtmi.com/acts?id=23989 A prosecution for an offence under the GST Act that requires a culpable mental state carries a statutory presumption that such mental state exists. The accused may rebut that presumption by proving the absence of the required mental state in relation to the charged act. The provision defines culpable mental state to include intention, motive, knowledge, and belief, or reason to believe, a fact. en-us Mon, 27 Mar 2017 17:17:30 +0530 Fri, 26 Jun 2026 12:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23989 A prosecution for an offence under the GST Act that requires a culpable mental state carries a statutory presumption that such mental state exists. The accused may rebut that presumption by proving the absence of the required mental state in relation to the charged act. The provision defines culpable mental state to include intention, motive, knowledge, and belief, or reason to believe, a fact. Act-Rules GST Mon, 27 Mar 2017 17:17:30 +0530 https://www.taxtmi.com/acts?id=23989