GST

 GST 

In Hawkins Cookers Ltd v. State of UP [2024] GCtR 474 (Allahabad) the company was engaged in the business of manufacturing and selling of pressure cookers under the brand name of Hawkins. It was held that where penalty is being imposed under Section 129 of the Uttar Pradesh Goods and Services Tax, Act, 2017 an intention to evade tax should be present. "When most of the documents are accompanied with the goods and there are some typographical and/or clerical error, a presumption to evade tax does not arise."

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