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Case Law Details

Case Name : T.K. Printers Vs Additional Commissioner Grade 2 And Another (Allahabad High Court)
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T.K. Printers Vs Additional Commissioner Grade 2 And Another (Allahabad High Court)

Mere absence of documents during interception does not establish evasion, especially if submitted before final order, Delayed generation of e-way bill, cannot be automatically equated with intent to evade tax, Procedural Lapses Are Not Tax Evasion: Allahabad HC

In a significant ruling, the Allahabad High Court has reinforced the principle that a mere procedural lapse, such as the delayed genera

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Jyoti Baluni is a practicing Chartered Accountant with specialization in indirect taxes, particularly GST. She has represented clients in Litigation, compliances, classification and valuation disputes and frequently contributes to professional publications. View Full Profile

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