https://www.taxtmi.com/caselaws?id=796272 Vicarious criminal liability under Section 137 of the CGST Act requires that the company committing the offence be prosecuted alongside the persons in charge. The provision is described as pari materia with Section 141 of the Negotiable Instruments Act, making prosecution of the company a condition precedent to liability of its director where the alleged wrongful input tax credit availment was by the company as the registered person. A complaint against a director solely in his personal capacity, without arraigning the company, is therefore stated to be not maintainable, and consequential criminal proceedings cannot continue. en-us Sat, 01 Aug 2026 00:00:00 +0530 Mon, 03 Aug 2026 11:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796272 Vicarious criminal liability under Section 137 of the CGST Act requires that the company committing the offence be prosecuted alongside the persons in charge. The provision is described as pari materia with Section 141 of the Negotiable Instruments Act, making prosecution of the company a condition precedent to liability of its director where the alleged wrongful input tax credit availment was by the company as the registered person. A complaint against a director solely in his personal capacity, without arraigning the company, is therefore stated to be not maintainable, and consequential criminal proceedings cannot continue. Case-Laws GST Sat, 01 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796272