Offences punishable under Penal Code OR UPGST Act - mensrea - ...

Case Laws GST

June 1, 2019

Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state - the standard of proof would have to be higher to prove commission of an offence punishable under the Penal Code than the U.P. Act - quashing of FIR rejected

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Offences punishable under Penal Code OR UPGST Act - mensrea - ...

Case Laws GST

June 1, 2019

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