https://www.taxtmi.com/article/detailed?id=16279 Offences under GST law include wilful disclosure of information or return contents by officers and other specified persons, with prosecution subject to prior sanction requirements and prescribed punishment by imprisonment, fine, or both. The framework also contains a statutory presumption of culpable mental state, covering intention, motive, knowledge, belief, or reason to believe, while allowing the accused to rebut that presumption by proving absence of such mental state beyond reasonable doubt. Cognizance of GST offences requires the Commissioner's sanction, and trial is restricted to courts not inferior to a Magistrate of the First Class. en-us Sat, 25 Apr 2026 16:29:24 +0530 Sat, 25 Apr 2026 16:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16279 Offences under GST law include wilful disclosure of information or return contents by officers and other specified persons, with prosecution subject to prior sanction requirements and prescribed punishment by imprisonment, fine, or both. The framework also contains a statutory presumption of culpable mental state, covering intention, motive, knowledge, belief, or reason to believe, while allowing the accused to rebut that presumption by proving absence of such mental state beyond reasonable doubt. Cognizance of GST offences requires the Commissioner's sanction, and trial is restricted to courts not inferior to a Magistrate of the First Class. Articles Goods and Services Tax - GST Sat, 25 Apr 2026 16:29:24 +0530 https://www.taxtmi.com/article/detailed?id=16279