https://www.taxtmi.com/caselaws?id=412993 In exercise of inherent jurisdiction, criminal proceedings may be quashed where the FIR and collected materials do not disclose foundational facts making out the essential ingredients of the offence. In bribery allegations, demand and acceptance of illegal gratification are foundational facts, and mere suspicion or recovery is insufficient. Here, the petitioner was not shown to have day-to-day control over the GST audit or financial operations, which were handled by the CEO, CFO and GST consultant. The alleged demand and transaction were attributed to other functionaries, while the petitioner's link remained indirect and improbable. The prosecution against the petitioner was therefore liable to be quashed, without affecting the case against the other accused. en-us Fri, 24 Sep 2021 00:00:00 +0530 Fri, 01 Oct 2021 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412993 In exercise of inherent jurisdiction, criminal proceedings may be quashed where the FIR and collected materials do not disclose foundational facts making out the essential ingredients of the offence. In bribery allegations, demand and acceptance of illegal gratification are foundational facts, and mere suspicion or recovery is insufficient. Here, the petitioner was not shown to have day-to-day control over the GST audit or financial operations, which were handled by the CEO, CFO and GST consultant. The alleged demand and transaction were attributed to other functionaries, while the petitioner's link remained indirect and improbable. The prosecution against the petitioner was therefore liable to be quashed, without affecting the case against the other accused. Case-Laws Indian Laws Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412993