https://www.taxtmi.com/caselaws?id=785902 Acceptance of the compounding fee and subsequent payment of interest completed the financial settlement of the alleged TDS default, so the prosecution had no continuing basis. Continuation of the criminal proceedings for decades, along with warrants and attachment orders, was treated as an abuse of process, and coercive steps taken after full restitution were legally untenable. The passage of time and prolonged pendency were also viewed as inconsistent with the constitutional guarantee of a speedy trial under Article 21. On that basis, the criminal proceedings and all consequential coercive orders were liable to be quashed, and the compounding treated as final. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785902 Acceptance of the compounding fee and subsequent payment of interest completed the financial settlement of the alleged TDS default, so the prosecution had no continuing basis. Continuation of the criminal proceedings for decades, along with warrants and attachment orders, was treated as an abuse of process, and coercive steps taken after full restitution were legally untenable. The passage of time and prolonged pendency were also viewed as inconsistent with the constitutional guarantee of a speedy trial under Article 21. On that basis, the criminal proceedings and all consequential coercive orders were liable to be quashed, and the compounding treated as final. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785902