https://www.taxtmi.com/caselaws?id=470365 Criminal proceedings based solely on a director's alleged non-payment of VAT cannot continue after statutory appellate proceedings have finally annulled the underlying tax liability. Where the fiscal determination allows the input-tax claim and deletes the related tax, interest and penalty, and no independent allegation remains in the charge-sheet, the criminal prosecution has no surviving factual basis. The notes state that proceedings against the director were consequently quashed. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 24 Jul 2026 21:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470365 Criminal proceedings based solely on a director's alleged non-payment of VAT cannot continue after statutory appellate proceedings have finally annulled the underlying tax liability. Where the fiscal determination allows the input-tax claim and deletes the related tax, interest and penalty, and no independent allegation remains in the charge-sheet, the criminal prosecution has no surviving factual basis. The notes state that proceedings against the director were consequently quashed. Case-Laws VAT / Sales Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470365