Satyam Shivam Papers Pvt. Ltd Vs AC, State Tax, Telangana
Date: June 2, 2021
Subject Matter
No presumption of intention to evade tax can be drawn on account of non-extension of the validity of the e-way bill
Summary
There was no material before the 2nd respondent to come to the conclusion that there was evasion of tax by the petitioner merely on account of lapsing of time mentioned in the e-way bill because even the 2nd respondent does not say that there was any…
The petitioner is a Private Limited Company registered under the Companies Act, 1956, and carries on trading business in all kinds of paper. It is also registered under the CGST Act, 2017 , SGST Act, 2017 and IGST Act, 2017 on the rolls of the Assistant Commissioner (ST), Osmanganj, Circle, Charminar Division, Hyderabad (for short, ‘the 1st respondent). 2. According to petitioner, it is the…