Held - Upon perusal of the judgments, the principle that emerges is that presence of mens rea for evasion of tax is a .....

Held - Admittedly, the goods were intercepted during transportation from New Delhi to Telangana at Agra, U.P. and after verification of the documen.....

Held - The record further reveals that in pursuance of the show cause notice, the petitioner filed reply along with duly filled up Part 'B' of e-wa.....

Held- The goods were originated from Gwalior, Madhya Pradesh and its destination was Panna, Madhya Pradesh. It is also admitted by all the authorit.....

Held - Having heard learned counsel for the parties and after going through record, this Court finds that in the tax invoice the amount has been me.....

Held - It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Ga.....