https://www.taxtmi.com/caselaws?id=793566 Exoneration in departmental proceedings concerning excise duty and VAT evasion did not, by itself, preclude criminal prosecution for conspiracy, cheating, forgery and corruption. The departmental adjudication was limited to the revenue notices and found insufficient evidence for those demands, but it did not determine that the criminal allegations were false. By contrast, the prosecution relied on independent investigation material, including bogus bills, forged transport documents and witness statements, and involved public servants as co-accused. As the adjudicatory standards and scope were different, the charge-sheet disclosed a prima facie case and the charges were not groundless at the threshold. en-us Tue, 16 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793566 Exoneration in departmental proceedings concerning excise duty and VAT evasion did not, by itself, preclude criminal prosecution for conspiracy, cheating, forgery and corruption. The departmental adjudication was limited to the revenue notices and found insufficient evidence for those demands, but it did not determine that the criminal allegations were false. By contrast, the prosecution relied on independent investigation material, including bogus bills, forged transport documents and witness statements, and involved public servants as co-accused. As the adjudicatory standards and scope were different, the charge-sheet disclosed a prima facie case and the charges were not groundless at the threshold. Case-Laws VAT / Sales Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793566