https://www.taxtmi.com/caselaws?id=439661 At the discharge stage, the Court applied the limited scope of Section 227 CrPC and examined whether the record disclosed a prima facie basis for charges of cheating, conspiracy and forgery. It held that the cited circulars and guidelines did not govern regular HSD supplied by the oil companies during the relevant period, and the prosecution material did not show false representation, knowledge of bogus C-Forms, forged documents attributable to the accused, or wrongful loss caused by a criminal conspiracy. It also noted the absence and refusal of sanction. On that record, the discharge of the public sector undertaking officers was upheld. en-us Wed, 14 Jun 2023 00:00:00 +0530 Fri, 30 Jun 2023 09:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439661 At the discharge stage, the Court applied the limited scope of Section 227 CrPC and examined whether the record disclosed a prima facie basis for charges of cheating, conspiracy and forgery. It held that the cited circulars and guidelines did not govern regular HSD supplied by the oil companies during the relevant period, and the prosecution material did not show false representation, knowledge of bogus C-Forms, forged documents attributable to the accused, or wrongful loss caused by a criminal conspiracy. It also noted the absence and refusal of sanction. On that record, the discharge of the public sector undertaking officers was upheld. Case-Laws VAT and Sales Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439661