FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act
Last updated: 10 December 2022
Court :
High Court of Punjab and Haryana
Brief :
The Hon’ble High Court of Punjab and Haryana at Chandigarh ("the High Court") in the case of Deepak Kumar v. State of Punjab [CRM-M-38352-2014 dated November 29, 2022] held that in case of tax evasion, First Information Report ("FIR") cannot be registered as the Value Added Tax Act, 2005 ("the VAT Act") does not provide any provisions authorizing the same.
Citation :
CRM-M-38352-2014 dated November 29, 2022
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Bimal Jain
Published in VAT
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