94 Presumption of culpable mental state -Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 94 Revised Model GST Law ( Nov 2016) Presumption of culpable mental state (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… Read More »