https://www.taxtmi.com/caselaws?id=444992 The Telangana HC quashed criminal proceedings against petitioners due to invalid sanction for prosecution. The court held that proper sanction requires the competent authority to examine case documents, apply mind to facts, and issue reasoned orders. A mere office communication dated 01.08.2014 conveying administrative approval was insufficient as valid sanction. The HC emphasized that sanction is not an idle formality but a solemn act requiring scrutiny of available material. Without proper sanction, prosecution proceedings become void and courts cannot take cognizance of offences. The criminal petition was allowed and proceedings in CC.No.32/2015 were quashed. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 28 Oct 2023 08:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444992 The Telangana HC quashed criminal proceedings against petitioners due to invalid sanction for prosecution. The court held that proper sanction requires the competent authority to examine case documents, apply mind to facts, and issue reasoned orders. A mere office communication dated 01.08.2014 conveying administrative approval was insufficient as valid sanction. The HC emphasized that sanction is not an idle formality but a solemn act requiring scrutiny of available material. Without proper sanction, prosecution proceedings become void and courts cannot take cognizance of offences. The criminal petition was allowed and proceedings in CC.No.32/2015 were quashed. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444992