Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts,...

Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is corroborated with other evidences of malafide intention - Penalty u/s 78 set aside - however, penalty u/s 70 and 77 confirmed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X