https://www.taxtmi.com/caselaws?id=191786 Forged invoices and fabricated sales documents can support prosecution for forgery and cheating under the Indian Penal Code even when the same conduct also gives rise to fiscal proceedings under the Punjab VAT Act. The existence of special tax remedies does not bar criminal action where the ingredients of the penal offences are independently made out, and the protection against double jeopardy does not apply when the tax penalty and criminal prosecution target different offences. The text also notes that anticipatory bail may be declined where custodial interrogation is considered necessary to trace the goods and assess the alleged evasion, especially if the accused has not cooperated during interim protection. en-us Sat, 21 Dec 2013 00:00:00 +0530 Fri, 21 Apr 2017 18:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191786 Forged invoices and fabricated sales documents can support prosecution for forgery and cheating under the Indian Penal Code even when the same conduct also gives rise to fiscal proceedings under the Punjab VAT Act. The existence of special tax remedies does not bar criminal action where the ingredients of the penal offences are independently made out, and the protection against double jeopardy does not apply when the tax penalty and criminal prosecution target different offences. The text also notes that anticipatory bail may be declined where custodial interrogation is considered necessary to trace the goods and assess the alleged evasion, especially if the accused has not cooperated during interim protection. Case-Laws VAT and Sales Tax Sat, 21 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191786