https://www.taxtmi.com/caselaws?id=762424 Inherent jurisdiction under Section 482 CrPC was declined where the complaint and sanction papers, read at face value, disclosed alleged contraventions under the Assam Value Added Tax Act, the Central Sales Tax Act and the Assam Entry Tax Act. The Court held that disputed factual assertions, including the plea that legal representation had been denied, could not be examined in quashing proceedings when the record did not clearly support them and the taxing authorities did not admit them. On that basis, interference with the criminal proceeding, summoning order and connected prosecution was refused. en-us Tue, 05 Nov 2024 00:00:00 +0530 Sun, 01 Dec 2024 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762424 Inherent jurisdiction under Section 482 CrPC was declined where the complaint and sanction papers, read at face value, disclosed alleged contraventions under the Assam Value Added Tax Act, the Central Sales Tax Act and the Assam Entry Tax Act. The Court held that disputed factual assertions, including the plea that legal representation had been denied, could not be examined in quashing proceedings when the record did not clearly support them and the taxing authorities did not admit them. On that basis, interference with the criminal proceeding, summoning order and connected prosecution was refused. Case-Laws VAT / Sales Tax Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762424