CGST Section 135: Presumption of Culpable Mental State

Provisions under Section 135 of the CGST Act 2017 relating to “Presumption of Culpable Mental State”:

Section 135: Presumption of Culpable Mental State (CHAPTER XIX: OFFENCES AND PENALTIES) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 135 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.