https://www.taxtmi.com/caselaws?id=470365 Criminal proceedings against a company director cannot continue where their sole factual basis is an alleged VAT default that has been finally annulled in fiscal appellate proceedings. The VAT reassessment, including tax, interest and penalty, was set aside after the input-tax claim was allowed, and that determination attained finality. As the charge-sheet alleged no independent wrongdoing by the director beyond non-payment of VAT, no basis for criminal prosecution survived. The proceedings 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 against a company director cannot continue where their sole factual basis is an alleged VAT default that has been finally annulled in fiscal appellate proceedings. The VAT reassessment, including tax, interest and penalty, was set aside after the input-tax claim was allowed, and that determination attained finality. As the charge-sheet alleged no independent wrongdoing by the director beyond non-payment of VAT, no basis for criminal prosecution survived. The proceedings were consequently quashed. Case-Laws VAT / Sales Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470365