Ashoka P.U. Foam (India) Pvt. Ltd. Vs State of U.P. And 3 Others (Allahabad High Court)
Date: January 23, 2024
Subject Matter
Presence of mens rea for evasion of tax is a sine qua non for imposition of penalty under section 129
Summary
The case involves a writ petition under Article 226 of the Constitution of India where the petitioner was aggrieved by a penalty order passed by the Assistant Commissioner and a subsequent order passed in appeal by the Additional Commissioner Grade-2…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Rahul Agarwal, counsel appearing behalf of the petitioner and Mr. Ravi Shanker Pandey, Additional Chief Standing Counsel for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated September 13, 2018 passed by the respondent No.4/Ass…