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‘Mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act

‘Mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act :

Is ‘mensrea’ 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. “culpable mental state” or mensrea) required to commit an offence if it cannot be committed without such a state of mind

GST-Goods and Service Tax | Rishi Banshal |

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