https://www.taxtmi.com/caselaws?id=435496 A non-assessee who merely undertakes or guarantees payment of another person's tax arrears cannot be criminally prosecuted for the other person's default under the Puducherry VAT Act, the Puducherry GST Act, or the IPC unless the statute expressly fastens such liability. The undertaking may create a civil or contractual obligation to satisfy the dues, but it does not convert the guarantor into an assessee or establish criminal culpability for defaults committed by someone else. The continuation of criminal proceedings on that basis was treated as an abuse of process, with the proper remedy confined to civil recovery. 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 A non-assessee who merely undertakes or guarantees payment of another person's tax arrears cannot be criminally prosecuted for the other person's default under the Puducherry VAT Act, the Puducherry GST Act, or the IPC unless the statute expressly fastens such liability. The undertaking may create a civil or contractual obligation to satisfy the dues, but it does not convert the guarantor into an assessee or establish criminal culpability for defaults committed by someone else. The continuation of criminal proceedings on that basis was treated as an abuse of process, with the proper remedy confined to civil recovery. Case-Laws VAT and Sales Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435496