https://www.taxtmi.com/caselaws?id=341906 Where the same transaction disclosed alleged tax evasion under the Gujarat Value Added Tax Act, 2003 and separate offences under the Indian Penal Code, the special statute did not create an exclusive investigative regime or an express bar to police action. Sections 85, 87 and 88 were read as not granting immunity from prosecution for independent IPC offences, so the FIR could not be quashed on that ground. The court held that, absent an express overriding provision or statutory exclusion, prosecution for special statute offences and IPC offences may proceed together. The applicant's authorities were distinguished, and the police investigation was permitted to continue. en-us Mon, 10 Apr 2017 00:00:00 +0530 Thu, 20 Apr 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341906 Where the same transaction disclosed alleged tax evasion under the Gujarat Value Added Tax Act, 2003 and separate offences under the Indian Penal Code, the special statute did not create an exclusive investigative regime or an express bar to police action. Sections 85, 87 and 88 were read as not granting immunity from prosecution for independent IPC offences, so the FIR could not be quashed on that ground. The court held that, absent an express overriding provision or statutory exclusion, prosecution for special statute offences and IPC offences may proceed together. The applicant's authorities were distinguished, and the police investigation was permitted to continue. Case-Laws VAT and Sales Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341906