https://www.taxtmi.com/caselaws?id=305471 An FIR alleging contravention of the Punjab Value Added Tax Act, 2005 was challenged under the High Court's inherent power to quash criminal proceedings. The petitioner had already been penalised under the Act and paid the penalty, and the State could not dispute that the Act did not provide for registration of an FIR on those allegations. On that basis, continuation of the criminal proceedings was held unwarranted, and the FIR with all consequential proceedings was quashed against the petitioner. en-us Wed, 10 Apr 2013 00:00:00 +0530 Tue, 06 Dec 2022 11:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305471 An FIR alleging contravention of the Punjab Value Added Tax Act, 2005 was challenged under the High Court's inherent power to quash criminal proceedings. The petitioner had already been penalised under the Act and paid the penalty, and the State could not dispute that the Act did not provide for registration of an FIR on those allegations. On that basis, continuation of the criminal proceedings was held unwarranted, and the FIR with all consequential proceedings was quashed against the petitioner. Case-Laws VAT and Sales Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305471