{"id":3099,"date":"2017-04-03T16:45:27","date_gmt":"2017-04-03T11:15:27","guid":{"rendered":""},"modified":"2017-04-03T16:45:27","modified_gmt":"2017-04-03T11:15:27","slug":"is-mensrea-or-culpable-mental-state-necessary-for-prosecution-under-cgst-sgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=3099","title":{"rendered":"Is \u2018mensrea\u2019 or culpable mental state necessary for prosecution under CGST\/SGST Act?"},"content":{"rendered":"<p>Is \u2018mensrea\u2019 or culpable mental state necessary for prosecution under CGST\/SGST Act?<br \/>Question 17<br \/>Bill  <br \/>Offences, Penalties, Prosecution and Compounding  <br \/>Faq On GST (2nd Edition) Dated 31.3.2017<br \/>Q 17. Is &#39;mensrea&#39; or culpable mental state necessary for prosecution under CGST\/SGST Act?<br \/>\nAns. Yes. However, Section 135 presumes the existence of a state of mind (i.e. &#8220;culpable mental state&#8221; or mensrea) required to commit an offence if it cannot be committed without such a state <\/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=24703\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Is \u2018mensrea\u2019 or culpable mental state necessary for prosecution under CGST\/SGST Act?Question 17Bill Offences, Penalties, Prosecution and Compounding Faq On GST (2nd Edition) Dated 31.3.2017Q 17. Is &#39;mensrea&#39; 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. &#8220;culpable mental state&#8221; &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=3099\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Is \u2018mensrea\u2019 or culpable mental state necessary for prosecution under CGST\/SGST Act?&#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-3099","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3099","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=3099"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3099\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}