THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
OFFENCES AND PENALTIES
Section 135:
Presumption of
culpable mental state.
In any prosecution for an offence under this Act which requires a
culpable mental state on the part of the accused, the court shall presume the existence
of such mental state but it shall be a defence for
the accused to prove the fact that he had no such mental state with respect to
the act charged as an offence in that prosecution.
Explanation.-For the purposes of this
section,-
(i) the expression “culpable mental state” includes intention, motive,
knowledge of a fact, and belief in, or reason to believe, a fact;
(ii) a fact is said to be proved only when the court believes it to exist
beyond reasonable doubt and not merely when its existence is established by a
preponderance of probability.