https://www.taxtmi.com/caselaws?id=164371 Criminal proceedings for alleged IPC offences arising from tax-related defaults under the Andhra Pradesh Value Added Tax Act were quashed because the petitioner was not charged under the Act itself, Section 39 of the Code of Criminal Procedure did not apply to the alleged IPC offences, and the Act's prosecution scheme, including the requirement of written consent of the Commissioner under Section 62(2), was not engaged. The tax dues had already been paid, and the Court found that continuation of the proceedings would serve no useful purpose. In exercise of inherent jurisdiction, the proceedings were held not fit to continue and were quashed. en-us Tue, 06 Apr 2010 00:00:00 +0530 Mon, 13 Oct 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164371 Criminal proceedings for alleged IPC offences arising from tax-related defaults under the Andhra Pradesh Value Added Tax Act were quashed because the petitioner was not charged under the Act itself, Section 39 of the Code of Criminal Procedure did not apply to the alleged IPC offences, and the Act's prosecution scheme, including the requirement of written consent of the Commissioner under Section 62(2), was not engaged. The tax dues had already been paid, and the Court found that continuation of the proceedings would serve no useful purpose. In exercise of inherent jurisdiction, the proceedings were held not fit to continue and were quashed. Case-Laws VAT and Sales Tax Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164371