Sri Krishna Traders Vs State of Gujarat
Date: January 29, 2020
Subject Matter
Section 130 is an independent provision which provides for confiscation in cases where it is found that the intention was to evade payment of tax.
Summary
For the purpose of invoking Section 130 of the Act at the very threshold, the authorities need to make out a very strong case. Merely on suspicion, the authorities may not be justified in invoking Section 130…
1. Rule , returnable forthwith. Learned Assistant Government Pleader Mr.Chintan Dave waives service of notice of rule for and on behalf of the respondents. 2. By this Writ Application under Article 226 of the Constitution of India, the writ applicant-a proprietorship concerned, through its proprietor, has prayed for the following relief: “A. This Hon’ble Court may be pleased to i…