{"id":1891,"date":"2016-11-28T12:00:57","date_gmt":"2016-11-28T06:30:57","guid":{"rendered":""},"modified":"2016-11-28T12:00:57","modified_gmt":"2016-11-28T06:30:57","slug":"presumption-of-culpable-mental-state","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1891","title":{"rendered":"Presumption of culpable mental state"},"content":{"rendered":"<p>Presumption of culpable mental state<br \/>Section 94<br \/>Bill  <br \/>PROSECUTION AND COMPOUNDING OF OFFENCES<br \/>MODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]<br \/>94. Presumption of culpable mental state<br \/>\n (1) 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=23241\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Presumption of culpable mental stateSection 94Bill PROSECUTION AND COMPOUNDING OF OFFENCESMODEL GST LAW &#8211; Draft The Central \/ State Goods and Services Tax Act, 2016 &#8211; [November 2016]94. Presumption of culpable mental state (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1891\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Presumption of culpable mental state&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1891","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1891"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1891\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}