# The Central Goods and Services Tax Act, 2017, Section 135: Presumption of culpable mental state

- Act: The Central Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-act/section/135/

## Text

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 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.

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