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GVAT: Directors of company cannot be prosecuted in absence of statutory provision
Case Law Details
- Case Name
- Badal Bhupatrai Shah V/s. State of Gujarat (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Badal Bhupatrai Shah Vs. State of Gujarat (Gujarat High Court)
The Hon’ble High Court of Gujarat allows anticipatory bail application, accepting the contention that: (i) directors of the company cannot be prosecuted in absence of a statutory provision; (ii) company has been wound up under section 433 and 434 of the companies act and hence, FIR is belated
The Sales Tax Department filed FIR with Valsad Police Station against directors of the company for failure to pay VAT dues. 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 ...




