The essence of all the judgements is that mens rea is an essential ingredient of an offence but it is the legislative prerogative to exclude mens rea expressly or by necessary implication.

Brief summary of the case

Court: Allahabad High Court
Number: WRIT TAX No. – 360 of 2020
Petitioner: Metenere Ltd
Respondent: Union
Date of decision: 17.12.2020
Judges: Honourable Pankaj Bhatia,J.

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