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Is ‘mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act?
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.... 31.3.2017<br>Q 17. Is 'mensrea' or culpable mental state necessary for prosecution under CGST/SGST Act? Ans. Yes. However, Section 135 presumes the existence of a state of mind (i.e. "culpable ment....


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