No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]

CESTAT confirmed seizure of unaccounted gutka and observed that no mens rea in tax matters as non-compliance with statutory provisions is sufficient
By Kalyani B. Nair - On December 21, 2023 1:35 pm - 2 mins read
No Mens Rea - Tax matters - Non-compliance - Statutory Provisions -CESTAT - Seizure - Unaccounted Gutka-TAXSCAN

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) confirmed seizure of unaccounted gutka and observed that no mens rea in tax matters as non-compliance with statutory provisions is sufficient. The search of the said 4 godown premises resulted in seizure of raw materials for manufacture of gutkha and some…

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