https://www.taxtmi.com/caselaws?id=267360 Service tax dues governed by the Finance Act, 1994 were treated as falling within a special and complete statutory code for recovery, interest and penalty, so general criminal law could not be used to pursue the same alleged default. Because the disputed amount had already been deposited and no competent authority had determined any further liability in accordance with the statutory procedure, continuation of the FIR and criminal case was held to be an abuse of process. The FIR and consequential criminal proceedings were quashed, while the authority remained free to proceed under the Finance Act if any liability was lawfully determined. en-us Fri, 11 Sep 2015 00:00:00 +0530 Wed, 04 Nov 2015 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267360 Service tax dues governed by the Finance Act, 1994 were treated as falling within a special and complete statutory code for recovery, interest and penalty, so general criminal law could not be used to pursue the same alleged default. Because the disputed amount had already been deposited and no competent authority had determined any further liability in accordance with the statutory procedure, continuation of the FIR and criminal case was held to be an abuse of process. The FIR and consequential criminal proceedings were quashed, while the authority remained free to proceed under the Finance Act if any liability was lawfully determined. Case-Laws Service Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267360