https://www.taxtmi.com/caselaws?id=360229 Sanction for prosecution was upheld where the competent authority's earlier communication was treated as an internal opinion seeking further action, not a final refusal of sanction. The later sanction order, issued after considering CVC advice and the underlying materials, showed application of mind and was not mechanical. In the absence of two contradictory final sanction orders or proof that the later decision lacked consideration, the challenge to the sanction could not succeed, and the writ petition failed. en-us Thu, 26 Apr 2018 00:00:00 +0530 Mon, 14 Jan 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360229 Sanction for prosecution was upheld where the competent authority's earlier communication was treated as an internal opinion seeking further action, not a final refusal of sanction. The later sanction order, issued after considering CVC advice and the underlying materials, showed application of mind and was not mechanical. In the absence of two contradictory final sanction orders or proof that the later decision lacked consideration, the challenge to the sanction could not succeed, and the writ petition failed. Case-Laws Customs Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360229