https://www.taxtmi.com/caselaws?id=782391 Criminal proceedings based on alleged forged sales tax declaration forms were quashed against directors who had resigned from the company well before the relevant assessment year and before the impugned forms were prepared and used, because the documents on record supported their exit and no effective dispute was raised. The Court held that continuation of prosecution against them was not justified. As to the remaining petitioner, no equally reliable material excluded his involvement at the threshold, so a prima facie case could not be ruled out and the proceedings continued against him. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782391 Criminal proceedings based on alleged forged sales tax declaration forms were quashed against directors who had resigned from the company well before the relevant assessment year and before the impugned forms were prepared and used, because the documents on record supported their exit and no effective dispute was raised. The Court held that continuation of prosecution against them was not justified. As to the remaining petitioner, no equally reliable material excluded his involvement at the threshold, so a prima facie case could not be ruled out and the proceedings continued against him. Case-Laws VAT / Sales Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782391