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Intent To Evade Tax Sine Qua Non For Initiation Of Proceedings U/S 129 And 130 Of CGST Act: Allahabad High Court

The Allahabad High Court has held that it is necessary for the authorities to establish intention to evade tax for proceedings under Sections 129 and 130 of Central Goods and Service Tax Act, 2017....
Uttar Pradesh Justice Piyush Agrawal Service Tax Allahabad High Court Gobind Tobacco Manufacturing Company Another Vs Ms Shyam Sel And Power
Source: livelaw.in

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