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 mentalstate on the part of the accused, the court shall presume the existence of such mental statebut it shall be a defense for the accused to prove the fact that he had no such mental statewith 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, knowledgeof 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 beyondreasonable doubt and not merely when its existence is established by a preponderanceof probability.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections 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 ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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