SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration n...
Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to b...
HC allowed the criminal petition and quashed continuation of prosecution under Section 276C(2) of the Income Tax Act against the petitioners. The Court held that the essential ingredient of a "wilful attempt" to evade tax, involving false entries, omissions or other circumstances enabling evasion, was absent; the case involved mere default in payment. The assessee paid the entire tax liability after issuance of a show-cause notice, demonstrating absence of mens rea. Noting that Section 220 makes a default but does not import "wilful" conduct and that statutory remedies exist for delayed payment, the HC found continued criminal proceedings would be an abuse of process and infringe the petitioners' rights.
HC allowed the criminal petition and quashed continuation of prosecution under Section 276C(2) of the Income Tax Act against the petitioners. The Court held that the essential ingredient of a "wilful attempt" to evade tax, involving false entries, omissions or other circumstances enabling evasion, was absent; the case involved mere default in payment. The assessee paid the entire tax liability after issuance of a show-cause notice, demonstrating absence of mens rea. Noting that Section 220 makes a default but does not import "wilful" conduct and that statutory remedies exist for delayed payment, the HC found continued criminal proceedings would be an abuse of process and infringe the petitioners' rights.
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