https://www.taxtmi.com/caselaws?id=403267 Conviction based substantially on approver evidence could not stand where that testimony, tendered after a very late grant of pardon, had already been found unreliable in the connected co-accused appeal. Once excluded, the remaining departmental evidence only indicated procedural irregularities in the assessment and refund process and did not prove a deliberate, dishonest or conspiratorial commission of the offences. The prosecution therefore failed to establish guilt beyond reasonable doubt, and the conviction was set aside with the accused acquitted of all charges. en-us Tue, 19 Jan 2021 00:00:00 +0530 Sat, 23 Jan 2021 10:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403267 Conviction based substantially on approver evidence could not stand where that testimony, tendered after a very late grant of pardon, had already been found unreliable in the connected co-accused appeal. Once excluded, the remaining departmental evidence only indicated procedural irregularities in the assessment and refund process and did not prove a deliberate, dishonest or conspiratorial commission of the offences. The prosecution therefore failed to establish guilt beyond reasonable doubt, and the conviction was set aside with the accused acquitted of all charges. Case-Laws VAT and Sales Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403267