https://www.taxtmi.com/article/detailed?id=5690 The article identifies that indirect tax statutes impose criminal liability for tax shortfalls irrespective of amount and that amendments have rendered a large class of offences cognizable and non bailable, permitting departmental-initiated criminal investigation and arrest without prior trial court sanction. It proposes two reforms: a monetary threshold below which criminal liability will not arise, and restoration of non cognizable, bailable status for offences that currently attract criminal prosecution, to reinstate judicial oversight and curb abusive use of prosecutorial powers. en-us Sat, 28 Jun 2014 13:14:14 +0530 Sat, 28 Jun 2014 13:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5690 The article identifies that indirect tax statutes impose criminal liability for tax shortfalls irrespective of amount and that amendments have rendered a large class of offences cognizable and non bailable, permitting departmental-initiated criminal investigation and arrest without prior trial court sanction. It proposes two reforms: a monetary threshold below which criminal liability will not arise, and restoration of non cognizable, bailable status for offences that currently attract criminal prosecution, to reinstate judicial oversight and curb abusive use of prosecutorial powers. Articles Central Excise Sat, 28 Jun 2014 13:14:14 +0530 https://www.taxtmi.com/article/detailed?id=5690