Case Law Details
Case Name : Mahadev Logistics, Vs Customs and Central Excise Settlement Commission (Chhattisgarh High Court)
Related Assessment Year :
Courts :
All High Courts Chhattisgarh High Court
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Court is of the considered opinion that there is no willful suppression of facts to evade tax on the part of the petitioner and it was bona fide on the part of the petitioner, it was not deliberate and in absence of finding relating to mensrea recorded by the Settlement Commission, the penalty imposed upon the petitioner under Section 78 of the Finance Act, 1994 deserves to be quashed.
FULL TEXT OF HIGH COURT JUDGMENT
1. Invoking jurisdiction of this Court under Article 226/227 of the Constitution of India, the petitioner herein, a partnership firm, calls in question legality, validity and cor...
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Author Bio
very useful…Thanks..