Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigatio...
HC held that prosecution under s.276C(2) could not be sustained for mere delay in depositing self-assessment tax where the assessee subsequently paid the tax and pleaded bona fide financial difficulty. The court distinguished "failure" from "willful evasion," noting s.276C(2) requires willful evasion of tax, not mere non-payment, and observations from cases addressing deliberate evasion are inapplicable absent similar facts. The complaint did not prima facie establish willfulness; allegations fell short to rebut the assessee's plea of financial hardship. The Department bears the onus to negativate those difficulties; the statutory presumption of culpability arises only after the foundational ingredients are prima facie proved.
HC held that prosecution under s.276C(2) could not be sustained for mere delay in depositing self-assessment tax where the assessee subsequently paid the tax and pleaded bona fide financial difficulty. The court distinguished "failure" from "willful evasion," noting s.276C(2) requires willful evasion of tax, not mere non-payment, and observations from cases addressing deliberate evasion are inapplicable absent similar facts. The complaint did not prima facie establish willfulness; allegations fell short to rebut the assessee's plea of financial hardship. The Department bears the onus to negativate those difficulties; the statutory presumption of culpability arises only after the foundational ingredients are prima facie proved.
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