Section 135 – GST – States – OFFENCES AND PENALTIES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 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. Expl
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