https://www.taxtmi.com/caselaws?id=313166 Criminal proceedings based on alleged tax evasion and forged transit documents may be quashed where the competent tax authority has already found no substantiated attempt to evade tax and the transaction was duly recorded with genuine, complete documents. The High Court treated continuation of prosecution on the same factual foundation as abuse of process because the statutory machinery under the Punjab Value Added Tax Act, 2005 was adequate to address the alleged infraction. On that basis, the FIR and all subsequent proceedings were quashed. en-us Fri, 22 Aug 2014 00:00:00 +0530 Thu, 28 Mar 2024 17:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313166 Criminal proceedings based on alleged tax evasion and forged transit documents may be quashed where the competent tax authority has already found no substantiated attempt to evade tax and the transaction was duly recorded with genuine, complete documents. The High Court treated continuation of prosecution on the same factual foundation as abuse of process because the statutory machinery under the Punjab Value Added Tax Act, 2005 was adequate to address the alleged infraction. On that basis, the FIR and all subsequent proceedings were quashed. Case-Laws VAT and Sales Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313166