Section 135
Presumption of culpable mental state.
GST
OFFENCES AND PENALTIES
Section 135 of Central Goods And Services Tax Act, 2017
Presumption of culpable mental state.
135. 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 o
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