Intention to Evade Tax Must Be Directly Connected to Activity of Trader

Case: Raghav Metals Vs. State of Haryana and others

Coram: Justice Ajay Tewari and Justice Pankaj Jain

Case No.: CWP No.25057 of 2021

Court Observation: “It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. A person, who has already paid a tax of Rs.1276717.68/- on a consignment cannot be said to have an intent to evade tax amounting to Rs.11000,”

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Keywords

Intention, Evade Tax,