Section 135 of CGST Act,2017 ? Presumption of culpable mental state

Section 135 of CGST Act,2017 ? Presumption of culpable mental state
Section 135 of CGST Act,2017 from bare act : ?
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 defense 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.
Explanation.?For the purposes of this section,??

(i) the expression ?culpable mental state? includes intention, motive, knowledge?of a fact, and belief in, or reason to believe, a fact;

(ii) a fact is said to be proved only when the court believes it to exist beyond?reasonable doubt and not merely when its existence is established by a preponderance?of probability.



Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIES??under GST. All these?sections from the CGST Act,2017 are available for your ready reference.
Section 122 😕Penalty for certain offences
Section 123 😕Penalty for failure to furnish information return
Section 124 :??Fine for failure to furnish statistics
Section 125 😕General Penalty
Section 126 😕General disciplines related to penalty
Section 127 😕Power to impose penalty in certain cases
Section 128 :??Power to waive penalty or fee or both
Section 129 😕Detention, seizure and release of goods and conveyances in transit
Section 130 😕Confiscation of goods or conveyances and levy of penalty
Section 131 😕Confiscation or penalty not to interfere with other punishments
Section 132 😕Punishment for certain offences
Section 133 😕Liability of?officers and?certain other persons
Section 134 😕Cognizance of?offences
Section 135 :??Presumption of culpable mental state
Section 136 😕Relevancy of?statements?under certain?circumstances
Section 137 😕Offences by companies
Section 138:?Compounding of offences


Ankita Khetan


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