https://www.taxtmi.com/caselaws?id=444879 Criminal prosecution based on alleged tax evasion cannot be sustained where the adjudicating tribunal, on the same facts, has found that the documents were genuine and that no intention to evade tax was proved. Although adjudication and criminal proceedings may generally proceed independently, continuation of prosecution becomes an abuse of process when the identical allegations have been rejected on merits and the exoneration is substantive rather than technical. The criminal proceedings were therefore liable to be quashed. en-us Fri, 22 Sep 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444879 Criminal prosecution based on alleged tax evasion cannot be sustained where the adjudicating tribunal, on the same facts, has found that the documents were genuine and that no intention to evade tax was proved. Although adjudication and criminal proceedings may generally proceed independently, continuation of prosecution becomes an abuse of process when the identical allegations have been rejected on merits and the exoneration is substantive rather than technical. The criminal proceedings were therefore liable to be quashed. Case-Laws VAT / Sales Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444879