https://www.taxtmi.com/caselaws?id=431742 A non-speaking summoning order that merely states a prima facie offence without recording reasons was held unsustainable for lack of application of mind. The complaint and consequential proceedings were also barred by limitation because the alleged Companies Act offence was punishable only with fine, attracting a six-month limitation period under the Code of Criminal Procedure. The offence was not treated as continuing, and limitation ran from the date the competent authority obtained actionable knowledge of the alleged violation. Administrative time taken for internal instructions by the Regional Director could not be excluded in the absence of any governing provision. The impugned summoning order and all consequential proceedings were quashed. en-us Mon, 12 Dec 2022 00:00:00 +0530 Wed, 21 Dec 2022 00:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431742 A non-speaking summoning order that merely states a prima facie offence without recording reasons was held unsustainable for lack of application of mind. The complaint and consequential proceedings were also barred by limitation because the alleged Companies Act offence was punishable only with fine, attracting a six-month limitation period under the Code of Criminal Procedure. The offence was not treated as continuing, and limitation ran from the date the competent authority obtained actionable knowledge of the alleged violation. Administrative time taken for internal instructions by the Regional Director could not be excluded in the absence of any governing provision. The impugned summoning order and all consequential proceedings were quashed. Case-Laws Companies Law Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431742