https://www.taxtmi.com/caselaws?id=435496 The court quashed the proceedings against the second accused (petitioner/A2) in CC.No.7 of 2019 before the Judicial Magistrate, Mahe. It held that the second accused cannot be criminally charged for the tax defaults of the first accused solely based on an undertaking to pay tax arrears. Emphasizing the distinction between civil and criminal liabilities, the court ruled that civil action, not criminal prosecution, is appropriate for recovering tax dues. The judgment underscored the necessity of legal accountability in accordance with statutory definitions and obligations, preventing the abuse of court processes and ensuring justice. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435496 The court quashed the proceedings against the second accused (petitioner/A2) in CC.No.7 of 2019 before the Judicial Magistrate, Mahe. It held that the second accused cannot be criminally charged for the tax defaults of the first accused solely based on an undertaking to pay tax arrears. Emphasizing the distinction between civil and criminal liabilities, the court ruled that civil action, not criminal prosecution, is appropriate for recovering tax dues. The judgment underscored the necessity of legal accountability in accordance with statutory definitions and obligations, preventing the abuse of court processes and ensuring justice. Case-Laws VAT and Sales Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435496