https://www.taxtmi.com/caselaws?id=438614 The Court quashes the FIR and related proceedings as the allegations of VAT evasion fall under the Punjab VAT Act, making the FIR an abuse of legal process. The Court emphasizes that the Act is a complete code to address such matters, and pursuing criminal proceedings would amount to double jeopardy. Relying on legal precedents, the Court rules that the VAT Act's provisions should prevail over general laws like the IPC. The assessment order imposing tax liabilities on the petitioner further supports the decision to quash the FIR to prevent an abuse of legal process. 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 The Court quashes the FIR and related proceedings as the allegations of VAT evasion fall under the Punjab VAT Act, making the FIR an abuse of legal process. The Court emphasizes that the Act is a complete code to address such matters, and pursuing criminal proceedings would amount to double jeopardy. Relying on legal precedents, the Court rules that the VAT Act's provisions should prevail over general laws like the IPC. The assessment order imposing tax liabilities on the petitioner further supports the decision to quash the FIR to prevent an abuse of legal process. Case-Laws VAT and Sales Tax Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438614