https://www.taxtmi.com/caselaws?id=446241 A prosecution for alleged service tax non-payment and short payment against a company officer was held not maintainable where the complaint concerned past acts and the later insolvency-related amendment had not yet come into force. The Court applied the settled principle that provisions enlarging penal liability operate prospectively unless the legislature clearly indicates otherwise. It also noted that the corporate debtor had gone into liquidation and its assets were sold as a going concern, but treated the timing of the amendment as decisive. The petitioner's request to quash the complaint was therefore accepted in relation to his alleged pre-amendment conduct. en-us Wed, 18 Oct 2023 00:00:00 +0530 Wed, 29 Nov 2023 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446241 A prosecution for alleged service tax non-payment and short payment against a company officer was held not maintainable where the complaint concerned past acts and the later insolvency-related amendment had not yet come into force. The Court applied the settled principle that provisions enlarging penal liability operate prospectively unless the legislature clearly indicates otherwise. It also noted that the corporate debtor had gone into liquidation and its assets were sold as a going concern, but treated the timing of the amendment as decisive. The petitioner's request to quash the complaint was therefore accepted in relation to his alleged pre-amendment conduct. Case-Laws Service Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446241