Presumption of Culpable Mental State Section 135 Relevance of statements under certain circumstances Section 136 - GST Ready Reckoner - GST

Presumption of Culpable Mental State Section 135 of CGST Act, 2017 provides that in case of an offence involving culpable mental state on the part of accused, the court shall presume such state unless the accused proves that fact that he had no such mental state with respect to the act. The culpable mental state includes intention, motive, knowledge of a fact, belief in or reason to believe in a fact. Relevance of statements under certain circumstances Section 136 of CGST Act, 2017 provides that the statement made or signed by a person on appearance in response to a summon shall be relevant for the purpose of proving the facts it contains in the following cases: Death of person or person who cannot be found , incapable of giving evidence or is kept out of way by adverse party or whose presence require substantial expense or delay, which is considered unreasonable. Person is examined as a witness in the court and the court is of opinion that the statement should be admitted in evidence in the interest of justice .