https://www.taxtmi.com/caselaws?id=431988 Prior sanction of the Commissioner was treated as a mandatory precondition for cognizance under the sales tax statute, and the record showed no specific sanction; a mere direction to prosecute was insufficient, so the criminal proceeding was unsustainable. The note also states that where a penalty proceeding was already pending on the same period, alleged suppression, and factual basis, prosecution on identical facts was barred to avoid duplicative consequences and abuse of process. The criminal case was quashed, while the departmental proceedings were left to 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 of the Commissioner was treated as a mandatory precondition for cognizance under the sales tax statute, and the record showed no specific sanction; a mere direction to prosecute was insufficient, so the criminal proceeding was unsustainable. The note also states that where a penalty proceeding was already pending on the same period, alleged suppression, and factual basis, prosecution on identical facts was barred to avoid duplicative consequences and abuse of process. The criminal case was quashed, while the departmental proceedings were left to 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