Gujarat HC Stays FIR in VAT Case Due to Procedural Lapses

Smt. Jyosnaben Vs State of Gujarat & Ors. (Gujarat High Court) FIR proceedings for non-payment of tax dues stayed on grounds of inordinate delay; simultaneous invocation of Sections 406 and 420 IPC held impermissible: Gujarat HC The Sales Tax Department filed FIR with Valsad Police Station against directors of the company for failure to pay VAT dues of over Rs.180 crores. FIR was lodged under section 406, 420 of Indian Penal Code read with section 85(1)(d), 85(1)(g) and section 86(1) and (2) of the Gujarat Value Added Tax Act. A quashing petition was filed under section 482 of the Cr. P. C...