Shyam Sel And Power Limited Vs State Of U.P
Date: October 4, 2023
Subject Matter
Intent to evade tax is the sine qua non for initiation of proceedings under sections 129 and 130
Summary
The petitioner in the case is a business engaged in the manufacture and sale of steel components. The petitioner transported goods to a purchasing dealer, but it was later discovered that the e-way bill had been canceled by the purchaser. As a result…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Srijan Pandey, learned counsel for the petitioner and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State – opposite party. 2. The instant Writ Tax is being entertained in view of the fact that no GST Tribunal has been constituted in the State of Uttar Pradesh pursuant to the notification of the Centr…