https://www.taxtmi.com/caselaws?id=431988 Prior sanction by the Commissioner is a mandatory condition before cognizance of an offence under the sales tax statute; a general instruction or desire to prosecute does not satisfy that requirement. Criminal prosecution is also barred where departmental penalty proceedings concerning the same period, alleged turnover suppression and factual foundation are pending, because parallel action would create duplicative consequences and abuse the process. Non-compliance with either statutory safeguard renders the criminal proceeding legally unsustainable, while departmental proceedings may continue in accordance with law. en-us Wed, 14 Dec 2022 00:00:00 +0530 Mon, 26 Dec 2022 09:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431988 Prior sanction by the Commissioner is a mandatory condition before cognizance of an offence under the sales tax statute; a general instruction or desire to prosecute does not satisfy that requirement. Criminal prosecution is also barred where departmental penalty proceedings concerning the same period, alleged turnover suppression and factual foundation are pending, because parallel action would create duplicative consequences and abuse the process. Non-compliance with either statutory safeguard renders the criminal proceeding legally unsustainable, while departmental proceedings may continue in accordance with law. Case-Laws VAT and Sales Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431988