https://www.taxtmi.com/caselaws?id=438614 Where alleged VAT evasion, false invoices, bogus input tax credit and misuse of registration particulars were specifically penalised under the Punjab VAT Act, 2005, the special fiscal statute operated as a complete code and prevailed over the Indian Penal Code under the principle of generalia specialibus non derogant. The High Court held that resort to general criminal prosecution for the same conduct was impermissible and an abuse of process, especially where an assessment order had already been passed. The FIR and consequent criminal proceedings were quashed. en-us Tue, 16 May 2023 00:00:00 +0530 Mon, 05 Jun 2023 21:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438614 Where alleged VAT evasion, false invoices, bogus input tax credit and misuse of registration particulars were specifically penalised under the Punjab VAT Act, 2005, the special fiscal statute operated as a complete code and prevailed over the Indian Penal Code under the principle of generalia specialibus non derogant. The High Court held that resort to general criminal prosecution for the same conduct was impermissible and an abuse of process, especially where an assessment order had already been passed. The FIR and consequent criminal proceedings were quashed. Case-Laws VAT and Sales Tax Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438614