https://www.taxtmi.com/caselaws?id=313560 A dealer who collects VAT for remittance to the State may, on a prima facie view, be treated as entrusted with government money, so retention of the tax collected can attract criminal breach of trust under the IPC. Substantial and prolonged non-payment, coupled with repeated failures to file returns and meet statutory obligations, was treated as sufficient material to deny anticipatory bail. The Court also accepted that prosecution under the VAT Act and the IPC can proceed simultaneously, and the bailable nature of the VAT offences did not displace the non-bailable IPC allegations. On that basis, anticipatory bail was refused. en-us Mon, 18 Jan 2021 00:00:00 +0530 Sat, 20 Apr 2024 18:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313560 A dealer who collects VAT for remittance to the State may, on a prima facie view, be treated as entrusted with government money, so retention of the tax collected can attract criminal breach of trust under the IPC. Substantial and prolonged non-payment, coupled with repeated failures to file returns and meet statutory obligations, was treated as sufficient material to deny anticipatory bail. The Court also accepted that prosecution under the VAT Act and the IPC can proceed simultaneously, and the bailable nature of the VAT offences did not displace the non-bailable IPC allegations. On that basis, anticipatory bail was refused. Case-Laws VAT and Sales Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313560