Hanuman Trading Co. Vs State of Gujarat
Date: February 19, 2020
Subject Matter
For confiscation u/s 130, the authority concerned must be convinced that the contravention was with a definite intent to evade payment of tax
Summary
The authorities may not be justified to straightway issue a notice of confiscation under Section 130 of the Act. For the purpose of issuing a notice of confiscation under Section 130 of the Act at the threshold, i.e,. at the stage of Section 129 of t…
1. Rule, returnable forthwith. Mr. Dave, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents. 2. By this Writ Application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(A) This Hon’ble Court may kindly be pleased to issue a Writ of Mandamus, or any other appropriate wr…