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 .....

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

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..... 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 i .....

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

x x x x x   Extracts   x x x x x