https://www.taxtmi.com/caselaws?id=800059 Mandatory pre-process inquiry for accused residing outside a Magistrate's territorial jurisdiction requires fresh consideration before process issues; where prima facie material supports alleged forgery and cheating, the procedural defect warrants remittal rather than termination of the complaint. Inherent jurisdiction to quash criminal proceedings remains exceptional and is unavailable where evidentiary disputes, including forensic material concerning alteration of a cheque, require further scrutiny. Company officers cannot be prosecuted solely through vicarious liability unless authorised by statute, but allegations of active participation, conspiracy and criminal intent may support their continued inclusion in the complaint. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800059 Mandatory pre-process inquiry for accused residing outside a Magistrate's territorial jurisdiction requires fresh consideration before process issues; where prima facie material supports alleged forgery and cheating, the procedural defect warrants remittal rather than termination of the complaint. Inherent jurisdiction to quash criminal proceedings remains exceptional and is unavailable where evidentiary disputes, including forensic material concerning alteration of a cheque, require further scrutiny. Company officers cannot be prosecuted solely through vicarious liability unless authorised by statute, but allegations of active participation, conspiracy and criminal intent may support their continued inclusion in the complaint. Case-Laws Indian Laws Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800059