Delay in payment of Tax cannot be treated as an attempt to Evade Tax

Ganga Devi Somani Vs State of Gujarat (Gujarat High Court)

Here, from the facts of the case it appears that Company had voluntarily declared its intention to pay tax and 80% of the tax was paid prior to the complaint. The Income Tax Department was instructed regarding the dues from the GST Department and there is no denial to the fact that the Income Tax Department had issued Notice to GST Department for remitting the refund directly to their Department. Certain tough circumstances were also pleaded by the Company regarding

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