https://www.taxtmi.com/caselaws?id=440382 Criminal proceedings based on cognizance orders cannot be sustained where the underlying assessment orders, which formed the foundation of the complaint, have already been quashed and remitted for fresh adjudication. The allegation concerned wrongful availment of input tax credit under the Jharkhand Goods and Services Tax Act, 2017, but once the assessment proceedings no longer survived in their original form, the complaint lost its basis. Continuation of the prosecution in those circumstances was treated as abuse of process of law, and the cognizance orders and related criminal proceedings were quashed. en-us Wed, 12 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440382 Criminal proceedings based on cognizance orders cannot be sustained where the underlying assessment orders, which formed the foundation of the complaint, have already been quashed and remitted for fresh adjudication. The allegation concerned wrongful availment of input tax credit under the Jharkhand Goods and Services Tax Act, 2017, but once the assessment proceedings no longer survived in their original form, the complaint lost its basis. Continuation of the prosecution in those circumstances was treated as abuse of process of law, and the cognizance orders and related criminal proceedings were quashed. Case-Laws GST Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440382