Supreme Court Upholds Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 376

/ B.V. Nagarathna, Gujarat Sales Tax Act, 1969, Gujarat Sales Tax Act, 1969 with Section 45, Gujarat Sales Tax Act, 1969 with Section 47(4A), Judges, M.R. Shah

Supreme Court Upholds Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 376 LEGAL ISSUE: Whether mens rea (guilty mind) is necessary for imposing penalty and interest under the Gujarat Sales Tax Act, 1969. CASE TYPE: Tax Law. Case Name: State of Gujarat and Anr. vs. […]

Supreme Court Upholds Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 376 Read Post »