https://www.taxtmi.com/caselaws?id=462060 The SC held that criminal proceedings against a company officer cannot be sustained on designation alone; prima facie material must show the accused's personal role or participation in the alleged offence. On the complaint and charge-sheet, only general allegations were made about import, registration, and short payment of road tax, with no specific material of conspiracy, forgery, fabrication, or other individual criminal conduct by the Chairman and Managing Director. The dispute was essentially a tax assessment and recovery issue, and the differential tax had already been paid by the vehicle owner. Continuation of the prosecution was therefore an abuse of process and the proceedings were quashed. en-us Mon, 14 Mar 2022 00:00:00 +0530 Mon, 19 May 2025 19:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462060 The SC held that criminal proceedings against a company officer cannot be sustained on designation alone; prima facie material must show the accused's personal role or participation in the alleged offence. On the complaint and charge-sheet, only general allegations were made about import, registration, and short payment of road tax, with no specific material of conspiracy, forgery, fabrication, or other individual criminal conduct by the Chairman and Managing Director. The dispute was essentially a tax assessment and recovery issue, and the differential tax had already been paid by the vehicle owner. Continuation of the prosecution was therefore an abuse of process and the proceedings were quashed. Case-Laws Indian Laws Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462060