Tag: attempt to evade tax

New facts surfaced during investigation and would not have become known but for investigation amounts to wilful suppression to evade tax – High Court In a recent judgment, Patna High Court has held that where facts surfaced during investigation were not earlier known to them and they would …

Where goods intercepted in transit not accompanied by e-way bill but also description of goods declared was different and taxable at higher rate, there was an intention to evade tax. In a recent judgment the Hon’ble Allahabad High Court has held that where the goods intercepted in transit …

Mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions of Section 74 of the Act – High Court  In a recent judgment, Hon’ble Allahabad High Court has held that mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions …

No penalty u/s 129(3) of UPGST Act for Non filling up vehicle number in Part ‘B’ of e-Way Bill without intention to evade tax. In a recent judgment, Hon’ble Allahabad High Court has held that no penalty can be levied u/s 129(3) of UPGST Act for on filling …

Additional Tax u/s 1431A can be levied on attempt to evade tax lawfully payable not bonafide mistakes. Purpose and object of enacting Statue cannot be lost sight – SC ABCAUS Case Law CitationABCAUS 3291 (2020) (03) SC Important case law relied upon by the parties:Commissioner of Income Tax, …