https://www.taxtmi.com/caselaws?id=751634 Simultaneous prosecution under the Maharashtra Value Added Tax Act, 2002 and the Penal Code is permissible where the same transaction discloses distinct ingredients of tax evasion and offences such as cheating or criminal breach of trust. The Court treated the allegations of wilful tax evasion, entrustment, and dishonest withholding of tax-related as sufficient for a prima facie criminal case, and held that the special fiscal statute did not bar prosecution under Sections 406 and 420 IPC on the same facts. On that basis, the request for anticipatory bail was refused and investigation was allowed to proceed. en-us Fri, 05 Apr 2024 00:00:00 +0530 Sat, 20 Apr 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751634 Simultaneous prosecution under the Maharashtra Value Added Tax Act, 2002 and the Penal Code is permissible where the same transaction discloses distinct ingredients of tax evasion and offences such as cheating or criminal breach of trust. The Court treated the allegations of wilful tax evasion, entrustment, and dishonest withholding of tax-related as sufficient for a prima facie criminal case, and held that the special fiscal statute did not bar prosecution under Sections 406 and 420 IPC on the same facts. On that basis, the request for anticipatory bail was refused and investigation was allowed to proceed. Case-Laws VAT and Sales Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751634