135 Presumption of culpable mental state – CGST Billl 2017
CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Presumption of culpable mental state. 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… Read More »