https://www.taxtmi.com/highlights?id=46897 Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state - the standard of proof would have to be higher to prove commission of an offence punishable under the Penal Code than the U.P. Act - quashing of FIR rejected en-us Sat, 01 Jun 2019 07:56:46 +0530 Sat, 01 Jun 2019 07:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46897 Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state - the standard of proof would have to be higher to prove commission of an offence punishable under the Penal Code than the U.P. Act - quashing of FIR rejected Highlights GST Sat, 01 Jun 2019 07:56:46 +0530 https://www.taxtmi.com/highlights?id=46897