https://www.taxtmi.com/caselaws?id=313172 Where a special fiscal statute creates a complete mechanism and specific penalties for alleged VAT evasion, use of false invoices, and related billing irregularities, prosecution under the general penal law for the same conduct is not maintainable. The Punjab VAT Act, 2005 was treated as a complete code covering false invoices, incorrect particulars, and evasion-related defaults, so continuation of the FIR under the IPC was viewed as unwarranted and an abuse of process. The FIR and all consequential proceedings were therefore quashed qua the petitioner. en-us Fri, 19 Sep 2014 00:00:00 +0530 Thu, 28 Mar 2024 18:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313172 Where a special fiscal statute creates a complete mechanism and specific penalties for alleged VAT evasion, use of false invoices, and related billing irregularities, prosecution under the general penal law for the same conduct is not maintainable. The Punjab VAT Act, 2005 was treated as a complete code covering false invoices, incorrect particulars, and evasion-related defaults, so continuation of the FIR under the IPC was viewed as unwarranted and an abuse of process. The FIR and all consequential proceedings were therefore quashed qua the petitioner. Case-Laws VAT and Sales Tax Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313172