https://www.taxtmi.com/caselaws?id=191805 The High Court quashed the FIR and all consequential proceedings under the Indian Penal Code because the alleged conduct, if any, fell within Chapter X of the Punjab Value Added Tax Act, 2005. The petition for inherent relief succeeded on the basis that the special fiscal statute governed the alleged act rather than the general penal provisions invoked in the FIR, and the State accepted that position. The authorities were left free to proceed, if warranted, under the relevant provisions of the Punjab Value Added Tax Act, 2005. en-us Tue, 30 Apr 2013 00:00:00 +0530 Mon, 24 Apr 2017 17:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191805 The High Court quashed the FIR and all consequential proceedings under the Indian Penal Code because the alleged conduct, if any, fell within Chapter X of the Punjab Value Added Tax Act, 2005. The petition for inherent relief succeeded on the basis that the special fiscal statute governed the alleged act rather than the general penal provisions invoked in the FIR, and the State accepted that position. The authorities were left free to proceed, if warranted, under the relevant provisions of the Punjab Value Added Tax Act, 2005. Case-Laws VAT and Sales Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191805