Is ‘mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act?
Question 17
Bill
Offences, Penalties, Prosecution and Compounding
Faq On GST (2nd Edition) Dated 31.3.2017
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 mental state” or mensrea) required to commit an offence if it cannot be committed without such a state
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