https://www.taxtmi.com/acts?id=24703 A culpable mental state is required for GST prosecutions where an offence cannot be committed without it; the statute presumes the existence of that mental element in such cases, thereby treating mens rea as established when the offence necessarily involves that state of mind. en-us Mon, 03 Apr 2017 16:45:27 +0530 Mon, 03 Apr 2017 16:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24703 A culpable mental state is required for GST prosecutions where an offence cannot be committed without it; the statute presumes the existence of that mental element in such cases, thereby treating mens rea as established when the offence necessarily involves that state of mind. Act-Rules Bills Mon, 03 Apr 2017 16:45:27 +0530 https://www.taxtmi.com/acts?id=24703