GVAT: Directors of company cannot be prosecuted in absence of statutory provision

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

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