Intention to evade tax is mandatory for section 130 of CGST Act (Pdf Attach)
Cases Covered: M/S Shyam Sel And Power Limited Vs State Of U.P. And 2 Others Citations: 1. Assistant Commissioner (ST) & Others Vs. M/s Satyam Shivam Papers Private Limited & Another 2. M/s Gobind Tobacco Manufacturing Company & Another Vs. State of U.P. & Others