Section 135 of CGST Act 2017: Presumption of Culpable Mental State

Provisions under Section 135 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Presumption of Culpable Mental State”:

Section 135 of CGST Act 2017: Presumption of Culpable Mental State (CHAPTER XIX – OFFENCES AND PENALTIES)

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.

Amendments History:

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