Chapter XIX (Sections 122-138) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to offences and penalties. Section 135 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Presumption of culpable mental state under CGST Act 2017.
Recently, we have discussed in detail section 134 (i.e. Cognizance of offences) of CGST Act 2017. Today, we learn the provisions of section 135 of the CGST Act 2017. Complete Details of CGST Section 135 – Presumption of culpable mental state. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 135 of CGST Act 2017
Section 135 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 135 of CGST Act 2017 read with Central GST Rules 2017.
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.