https://www.taxtmi.com/caselaws?id=775480 Dissolution or striking off of a company does not extinguish criminal liability for offences alleged to have been committed during its existence. The Court reasoned that section 305 CrPC contemplates representation of a corporation only while it remains in existence, but continuing liability under the Companies Act, 2013 and the Prevention of Money-Laundering Act, 2002 means the proceedings need not fail merely because the company is no longer on the register. Where restoration is not immediately possible, the prosecution may continue by naming a director or other responsible person as the company's representative so the case can proceed in law. en-us Fri, 25 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775480 Dissolution or striking off of a company does not extinguish criminal liability for offences alleged to have been committed during its existence. The Court reasoned that section 305 CrPC contemplates representation of a corporation only while it remains in existence, but continuing liability under the Companies Act, 2013 and the Prevention of Money-Laundering Act, 2002 means the proceedings need not fail merely because the company is no longer on the register. Where restoration is not immediately possible, the prosecution may continue by naming a director or other responsible person as the company's representative so the case can proceed in law. Case-Laws Money Laundering Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775480