https://www.taxtmi.com/caselaws?id=391136 A criminal prosecution based on alleged contravention of trade tax provisions and allied cheating allegations was held unsustainable after the earlier tax revision order set aside the penalty on the same factual foundation. With the basis of the prosecution removed, the Court found no viable ground to continue the charge-sheet, the rejection of discharge, or the pending case. It held that inherent jurisdiction could be exercised to prevent abuse of process and secure the ends of justice where the special-law order negated the premise of the criminal case. The proceedings were accordingly quashed as unjustified on the existing record. en-us Thu, 09 Jan 2020 00:00:00 +0530 Tue, 21 Jan 2020 08:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391136 A criminal prosecution based on alleged contravention of trade tax provisions and allied cheating allegations was held unsustainable after the earlier tax revision order set aside the penalty on the same factual foundation. With the basis of the prosecution removed, the Court found no viable ground to continue the charge-sheet, the rejection of discharge, or the pending case. It held that inherent jurisdiction could be exercised to prevent abuse of process and secure the ends of justice where the special-law order negated the premise of the criminal case. The proceedings were accordingly quashed as unjustified on the existing record. Case-Laws VAT and Sales Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391136