2022 (12) TMI 588

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s - HELD THAT:- Revenue could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. - impugned order of the appellate authority and adjudicating authority set aside - petitioner will be entitled to get the refund of the tax and penalty in question subject to compliance of legal formalities. - WPA 18137 OF 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h is less than a day and writ petitioner submits that there was no intention of any evasion of tax on the part of the petitioner and there was a genuine problem of break down of the vehicle in question. 3. Learned advocate appearing for the petitioner in support of his contention relies on an order of this Court dated 1st March, 2022 in WPA No. 11085 of 2021 in the case of Ashok Kumar Sureka .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X