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Is ‘mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act?

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..... 7 - Act-Rules - Q 17. 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 .....

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A: Director Identification Number

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