https://www.taxtmi.com/caselaws?id=368553 The Gujarat High Court held that inherent jurisdiction could be used to quash an FIR and consequential proceedings where the underlying sales tax dispute had already been resolved against taxability and no amount remained recoverable. Because the earlier appellate and tribunal determinations had extinguished the basis of recovery, the criminal case for cheating and criminal breach of trust was treated as a recovery-oriented prosecution and could not be sustained on the facts. The Court therefore quashed the FIR and all consequential proceedings. en-us Thu, 04 Oct 2018 00:00:00 +0530 Sat, 02 Feb 2019 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368553 The Gujarat High Court held that inherent jurisdiction could be used to quash an FIR and consequential proceedings where the underlying sales tax dispute had already been resolved against taxability and no amount remained recoverable. Because the earlier appellate and tribunal determinations had extinguished the basis of recovery, the criminal case for cheating and criminal breach of trust was treated as a recovery-oriented prosecution and could not be sustained on the facts. The Court therefore quashed the FIR and all consequential proceedings. Case-Laws VAT and Sales Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368553