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2011 (6) TMI 723 - HC - VAT and Sales TaxWhether the petitioners have defrauded the Government by suppressing the total turnover of more than ₹ 3 crores per year and therefore, appropriate action has been taken by the respondent? Held that:- Initiation of criminal proceedings for a time-barred escaped turnover and invoking penal provisions are nothing but abuse of process of law and no offence could be made out even the entire allegation is taken to be true on its face value. Section 81 of the Act 9 of 2007 is not applicable as the proceedings were not initiated and pending when the old Act was repealed. The entire complaint is misconceived and such prosecution is nothing but abuse of process of law. Therefore, the proceedings are liable to be quashed. In the result, the criminal original petition is allowed and the proceedings in C. C. Nos. 21 and 22 of 2009 on the file of the learned Judicial Magistrate, Mahe are hereby quashed.
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