https://www.taxtmi.com/caselaws?id=799360 Existing prosecution sanction alleged to be defective, unlike complete absence of sanction, is generally examined during trial and does not justify quashing at the threshold. A copy of the sanction order must be supplied because it is material to an effective defence and its non-supply may cause prejudice. Limitation cannot ordinarily be resolved at the preliminary stage where evidence is required to determine whether conduct was continuing or isolated; delayed cognizance may also be permitted where justified. Investigations ordered under the Companies Act, 1956 before the repeal provision took effect remain preserved, along with related sanctions and proceedings. en-us Mon, 11 May 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799360 Existing prosecution sanction alleged to be defective, unlike complete absence of sanction, is generally examined during trial and does not justify quashing at the threshold. A copy of the sanction order must be supplied because it is material to an effective defence and its non-supply may cause prejudice. Limitation cannot ordinarily be resolved at the preliminary stage where evidence is required to determine whether conduct was continuing or isolated; delayed cognizance may also be permitted where justified. Investigations ordered under the Companies Act, 1956 before the repeal provision took effect remain preserved, along with related sanctions and proceedings. Case-Laws Companies Law Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799360