https://www.taxtmi.com/caselaws?id=305486 The special enforcement scheme under the Punjab Value Added Tax Act, providing for detention of goods, verification of documents, recording of statements, notice, inquiry and penalty for attempted tax evasion or false documentation, was held to be sufficient to address allegations that a goods vehicle was used to suppress the true particulars of the goods carried. In view of that statutory mechanism, criminal prosecution for evasion of entry tax and cheating was treated as an abuse of process. The FIR and all consequential proceedings were quashed qua the petitioners. en-us Mon, 17 Nov 2014 00:00:00 +0530 Wed, 07 Dec 2022 10:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305486 The special enforcement scheme under the Punjab Value Added Tax Act, providing for detention of goods, verification of documents, recording of statements, notice, inquiry and penalty for attempted tax evasion or false documentation, was held to be sufficient to address allegations that a goods vehicle was used to suppress the true particulars of the goods carried. In view of that statutory mechanism, criminal prosecution for evasion of entry tax and cheating was treated as an abuse of process. The FIR and all consequential proceedings were quashed qua the petitioners. Case-Laws VAT and Sales Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305486