https://www.taxtmi.com/caselaws?id=800764 Section 80 of the Karnataka Value Added Tax Act restricts cognizance to offences under its specified fiscal provisions and does not require prior sanction for independent IPC charges of forgery or use of forged documents. Quashing a charge-sheet under inherent criminal jurisdiction is unavailable where allegations concerning creation and use of e-sugam documents, tax evasion, and the accused's role require resolution of disputed facts at trial. Absence from the FIR does not prevent arraignment following investigation, and no thirty-day charge-sheet limit applies to the IPC offences. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800764 Section 80 of the Karnataka Value Added Tax Act restricts cognizance to offences under its specified fiscal provisions and does not require prior sanction for independent IPC charges of forgery or use of forged documents. Quashing a charge-sheet under inherent criminal jurisdiction is unavailable where allegations concerning creation and use of e-sugam documents, tax evasion, and the accused's role require resolution of disputed facts at trial. Absence from the FIR does not prevent arraignment following investigation, and no thirty-day charge-sheet limit applies to the IPC offences. Case-Laws VAT / Sales Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800764