Penalty cannot be imposed in the absence of E-way bill until the department proves intention to evade tax
The Hon’ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors. [Writ…
Tag: mens rea
When there is no mens rea, no demand will sustain on ground of limitation
The CESTAT, Kolkata in M/s. BhootpurvaSainik Kalyan Sangh v. Commissioner of Central Excise & Service Tax [Service Tax Appeal No.566…