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2014 (9) TMI 1286 - PUNJAB AND HARYANA HIGH COURTSeeking quashing of the FIR - there was neither sale nor purchase of the goods - evasion of tax - HELD THAT:- After going through the facts of the present case, this Court is of the view that under the VAT Act, 2005, there is a complete Code for initiate proceedings against a consignee, who makes an attempt to evade the tax. Registration of FIR would amount to an abuse of the process of Court and this fact had not been disputed by the respondents at the time when CRM-M-24853 of 2012 was allowed on 30.04.2013 (Annexure P-3). Since the Act provides for recovery and imposition of penalty, if an attempt is made to evade payment of VAT, registration of FIR is liable to be quashed. Resultantly, FIR No. 104 dated 25.07.2012, under Sections 420, 467, 471, 120-B IP, registered at Police Station, Shambhu, District Patiala (Annexure P-1) is quashed with all consequential proceedings arising therefrom qua the petitioner. Petition allowed.
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