https://www.taxtmi.com/caselaws?id=257697 Where goods are intercepted under the Punjab Value Added Tax Act, 2005, detained for verification, and penalty is imposed for attempted tax evasion, deposit of the penalty and release of the goods may render further criminal prosecution unnecessary. The Punjab & Haryana HC noted that once the VAT penalty order was complied with, continuation of the FIR and related proceedings would serve no useful purpose and would amount to abuse of process of law. On that basis, the criminal proceedings were liable to be quashed after compliance with the penalty order. en-us Mon, 12 Jan 2015 00:00:00 +0530 Thu, 19 Mar 2015 12:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257697 Where goods are intercepted under the Punjab Value Added Tax Act, 2005, detained for verification, and penalty is imposed for attempted tax evasion, deposit of the penalty and release of the goods may render further criminal prosecution unnecessary. The Punjab & Haryana HC noted that once the VAT penalty order was complied with, continuation of the FIR and related proceedings would serve no useful purpose and would amount to abuse of process of law. On that basis, the criminal proceedings were liable to be quashed after compliance with the penalty order. Case-Laws VAT and Sales Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257697