Levy of penalty - mens rea to evade tax in the present case as ...

Case Laws VAT and Sales Tax

March 24, 2023

Levy of penalty - mens rea to evade tax in the present case as the goods meant for trade were being transported by the dealer without proper and genuine documents with an intention to evade tax - Keeping in view the statement given by the driver and the manager (Manoj Sehgal), penalty has been rightly imposed by the competent authority, as the appellant did not produce any invoice/document immediately after the goods were seized on 26.02.2009. - HC

View Source

← Previous Next →

Levy of penalty - mens rea to evade tax in the present case as ...

Case Laws VAT and Sales Tax

March 24, 2023

You may also like:

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act -...

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where...

Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing...

Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill...

Offence u/s 276C(2) - Default in payment of tax and payment of the tax in instalment - proof of mens rea - This Court is of the view that the prosecution in this case is...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

If there is no mens rea, no mandatory penalty u/s 11AC - SC

Laible for penalty on delayed service tax or not – penalty under section 78 - there should be a mens rea on the part of the appellant to evade tax – there is no...

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

Levy of penalty - e-way bill had expired four days prior to the date of detention - existence of mens rea - The High Court found no evidence of intent to evade tax in...

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established...

Quick Updates: