GST: Intent to Evade Tax a Prerequisite for Sections 129 & 130 Proceedings

Shyam Sel And Power Limited Vs State Of U.P. (High Court Allahabad) The case of Shyam Sel And Power Limited vs. State of U.P. before the Allahabad High Court has spotlighted the importance of “intent to evade tax” when invoking the provisions of Sections 129 and 130 of the Central Goods and Services Tax (CGST) Act. The judgment is notable due to the absence of a GST Tribunal in the State of Uttar Pradesh, necessitating the court’s intervention. This article delves into the case’s background, key arguments, and the court’s findings. Detailed Analysis: 1. Case Backg...