https://www.taxtmi.com/caselaws?id=769398 A final criminal finding on a decisive factual issue can bind the parties in later proceedings, so a subsequent cheating prosecution cannot reopen the same question once conclusively decided on merits. Where the dispute arose from transactions between companies, the complaint also had to contain specific allegations showing the director's individual role in deception; a mere managerial position was insufficient. In the absence of the company being arraigned as an accused and without a legally sustainable basis for personal criminal liability, proceedings against the director were not maintainable. The materials pointed to a civil or commercial dispute rather than a valid criminal prosecution against the individual. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769398 A final criminal finding on a decisive factual issue can bind the parties in later proceedings, so a subsequent cheating prosecution cannot reopen the same question once conclusively decided on merits. Where the dispute arose from transactions between companies, the complaint also had to contain specific allegations showing the director's individual role in deception; a mere managerial position was insufficient. In the absence of the company being arraigned as an accused and without a legally sustainable basis for personal criminal liability, proceedings against the director were not maintainable. The materials pointed to a civil or commercial dispute rather than a valid criminal prosecution against the individual. Case-Laws Indian Laws Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769398