Intention to evade tax is mandatory for penalty u/s 129 (Pdf Attach)
The author can be reached at shaifaly.ca@gmail.com Cases Covered: Rumki Biswas V/s Senior Joint Commissioner, Commercial Taxes, Budge Budge Charge & anr. Facts of the cases: The case of the appellant is that they had generated part A of the e-way bill on 22nd March,