https://www.taxtmi.com/caselaws?id=793565 Allegations based on bogus sales invoices, discrepant turnover figures and wrongful input tax credit disclosure were held to disclose a prima facie case of cheating and forgery, so the FIR, charge-sheet, cognizance order and charge-framing order were not liable to be quashed. The Court reiterated that inherent quashing jurisdiction must be used sparingly and cannot be treated as a mini trial or a forum to resolve disputed facts or test witness credibility at the threshold. Availability of VAT remedies, alleged delay in filing the charge-sheet, and asserted requirements of reassessment or prior sanction were treated as matters for trial, not grounds for quashment on the existing record. en-us Tue, 16 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793565 Allegations based on bogus sales invoices, discrepant turnover figures and wrongful input tax credit disclosure were held to disclose a prima facie case of cheating and forgery, so the FIR, charge-sheet, cognizance order and charge-framing order were not liable to be quashed. The Court reiterated that inherent quashing jurisdiction must be used sparingly and cannot be treated as a mini trial or a forum to resolve disputed facts or test witness credibility at the threshold. Availability of VAT remedies, alleged delay in filing the charge-sheet, and asserted requirements of reassessment or prior sanction were treated as matters for trial, not grounds for quashment on the existing record. Case-Laws VAT / Sales Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793565