FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act

FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act https://www.taxtmi.com/article/detailed?id=10864 FIR registration in entry-tax evasion cases is impermissible where the VAT statute functions as a self-contained code and contains prescribed detention, assessment and penalty remedies for scheduled goods; consequently general penal provisions cannot be invoked to register an FIR for conduct that the tax statute regulates. en-us Mon, 12 Dec 2022 10:40:42 +0530 Mon, 12 Dec 2022 10:40:42 +0530 TaxTMI RSS Generator FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act https://www.taxtmi.com/article/detailed?id=10864 FIR registration in entry-tax evasion cases is impermissible where the VAT statute functions as a self-contained code and contains prescribed detention, assessment and penalty remedies for scheduled goods; consequently general penal provisions cannot be invoked to register an FIR for conduct that the tax statute regulates. Articles Value Added Tax - VAT and CST Mon, 12 Dec 2022 10:40:42 +0530 https://www.taxtmi.com/article/detailed?id=10864