Tax Evasion Intent Crucial for Goods Seizure under GST: Allahabad HC

Zebronics India Private Limited Vs State of U.P. & 3 Others (Allahabad High Court) In a significant judgment by the Allahabad High Court in the case of Zebronics India Private Limited Vs State of U.P. & 3 Others, it was decreed that the seizure of goods and imposition of penalty under the U.P. GST Act cannot be justified without establishing the taxpayer’s intention to evade tax. This ruling underscores the necessity of substantiating the existence of intent to evade tax before taking such punitive measures. The case revolved around Zebronics India Private Limited, a trader in co...