Fraudulent Evasion

when evasion is unknowingly and without planning or due to expert opinion or interpretation of law has happened it is accidental and hence non fraudulent evasion, meaning thereby that the intention action and execution was not with soul intention to ditch the taxchequer.

when the intention action execution etc are planned in such away that it shows that keepig in mind that is MENSREA was soley the damaging the revenue then it is fraudulent evasion.

smking by a child who has never seen the packet of ciggartte but wants to enjoy the feel of smoking knowng that it is treat bad manners is a case of non graudulent evasion,butwhen a man seein the packet many times, having read the warning there at about cancer or so and laughing on that and then smoking is an act of fraudulent evasion.

like mp mlas have passed the gst law wihout even reading the same is an act of non fraudulent evasion but officers enjoying the draconion powers abruptly coerceively is an act of fraudulent evasion and what gst council is doing bybringing the taxation through quarterly or bimnthly notifications is even beyond that sir

Navin Khandelwal 24/08/2022