{"id":71996,"date":"2025-07-09T08:50:54","date_gmt":"2025-07-09T03:20:54","guid":{"rendered":""},"modified":"2025-07-09T08:50:54","modified_gmt":"2025-07-09T03:20:54","slug":"penalty-upheld-as-due-process-followed-mens-rea-not-needed-under-relevant-tax-evasion-law-upheld","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71996","title":{"rendered":"Penalty upheld as due process followed; mens rea not needed under relevant tax evasion law upheld"},"content":{"rendered":"<p>Penalty upheld as due process followed; mens rea not needed under relevant tax evasion law upheld<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition challenging the respondents&#39; jurisdiction and penalty imposition, affirming that due process was followed. The consignment was intercepted from the driver, who produced relevant documents; notices were issued accordingly, and physical verification occurred in his presence. The petitioner, as the sole authorized signatory, was granted a reasonable <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90310\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty upheld as due process followed; mens rea not needed under relevant tax evasion law upheldCase-LawsGSTThe HC dismissed the petition challenging the respondents&#8217; jurisdiction and penalty imposition, affirming that due process was followed. The consi<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71996","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71996"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71996\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}