https://www.taxtmi.com/article/detailed?id=13885 Section 133 prescribes criminal liability for specified persons connected with GST functions, often subject to prior sanction, with penalties including imprisonment or fine; Section 134 requires prior sanction of the Commissioner and trial only by courts not inferior to a Magistrate of the First Class for cognizance of GST offences; Section 135 presumes a culpable mental state (including intention, motive, knowledge, belief, or reason to believe) in relevant prosecutions but allows the accused to rebut the presumption while maintaining that facts must be proved beyond reasonable doubt. en-us Sat, 22 Mar 2025 09:01:03 +0530 Sat, 22 Mar 2025 09:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13885 Section 133 prescribes criminal liability for specified persons connected with GST functions, often subject to prior sanction, with penalties including imprisonment or fine; Section 134 requires prior sanction of the Commissioner and trial only by courts not inferior to a Magistrate of the First Class for cognizance of GST offences; Section 135 presumes a culpable mental state (including intention, motive, knowledge, belief, or reason to believe) in relevant prosecutions but allows the accused to rebut the presumption while maintaining that facts must be proved beyond reasonable doubt. Articles Goods and Services Tax - GST Sat, 22 Mar 2025 09:01:03 +0530 https://www.taxtmi.com/article/detailed?id=13885