Ashwani Kumar vs. State Of Punjab
Held
The Court held that the Punjab VAT Act, 2005, is a complete code that exclusively deals with VAT evasion and misuse of registration. Therefore, registering an FIR under the IPC for such matters is an abuse of process.
Facts
The petitioner was issued a VAT registration and allegedly evaded VAT by issuing bogus invoices and misusing his TIN. An FIR was registered under the IPC for offences including forgery and fraud.
Key Issues
Whether an FIR under the IPC is maintainable for alleged VAT evasion when the VAT Act provides a complete code and specific penalties for such contraventions.
Sections Cited
Section 57, Section 58
AI-generated summary — verify with the full judgment below
2023:PHHC:072730 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 233 CRM-M-23662-2016 Date of decision: 16.05.2023 Ashwani Kumar .....Petitioner Versus State of Punjab .....Respondent CORAM: HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present : Mr. Manoj Kumar Pundir, Advocate for the petitioner. Mr. Amit Rana, Sr. DAG, Punjab. **** MANJARI NEHRU KAUL
, J. (ORAL)
The petitioner is seeking quashing of FIR No.21 dated 30.01.2014 under Sections 177/201/420/465/467/468/471/120-B of the IPC registered at Police Station Division No.5 Civil Line, Ludhiana City along with all subsequent proceedings arising therefrom.
Learned counsel for the petitioner has inter alia contended that the FIR in question is nothing but an abuse of the process of law as even from its bare reading prima facie no offence is made out against the petitioner. The petitioner was issued Value Added Tax (in short, 'VAT') registration bearing TIN 03882098358 and in all his business transactions the aforesaid TIN stands reflected. He has further submitted that the gist of the allegations levelled against the petitioner in the FIR in question are of evading VAT, however, since the Punjab VAT Act, 2005 (for
The judgment continues below.
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