https://www.taxtmi.com/caselaws?id=313173 Allegations of transporting goods without furnishing information at the Information Collection Centre, even if accepted, did not by themselves establish cheating because the material did not show deception, dishonest inducement, or delivery of property caused by such inducement. The conduct was already addressed by the Punjab Value Added Tax Act, 2005 through its penalty and release mechanism, and the existence of that specific fiscal remedy made resort to criminal prosecution improper. As the essential ingredients of Section 420 IPC were not made out, continuation of the prosecution was treated as an abuse of criminal process and the proceedings were quashed. en-us Mon, 08 Dec 2014 00:00:00 +0530 Thu, 28 Mar 2024 18:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313173 Allegations of transporting goods without furnishing information at the Information Collection Centre, even if accepted, did not by themselves establish cheating because the material did not show deception, dishonest inducement, or delivery of property caused by such inducement. The conduct was already addressed by the Punjab Value Added Tax Act, 2005 through its penalty and release mechanism, and the existence of that specific fiscal remedy made resort to criminal prosecution improper. As the essential ingredients of Section 420 IPC were not made out, continuation of the prosecution was treated as an abuse of criminal process and the proceedings were quashed. Case-Laws VAT and Sales Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313173