https://www.taxtmi.com/caselaws?id=472222 Previous sanction of the competent authority is a mandatory precondition before cognizance of offences under the Bihar Value Added Tax Act, 2005. Where uncontroverted allegations do not disclose the essential elements of tax evasion or abetment, criminal prosecution cannot proceed. Possession of crackers in transit requires material creating reasonable suspicion of possession for an unlawful object before an offence relating to explosive substances arises. Corporate officers cannot be subjected to criminal liability for company business activities without arraigning the company and alleging a statutory basis for vicarious liability. en-us Wed, 01 May 2024 00:00:00 +0530 Mon, 05 Oct 2026 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472222 Previous sanction of the competent authority is a mandatory precondition before cognizance of offences under the Bihar Value Added Tax Act, 2005. Where uncontroverted allegations do not disclose the essential elements of tax evasion or abetment, criminal prosecution cannot proceed. Possession of crackers in transit requires material creating reasonable suspicion of possession for an unlawful object before an offence relating to explosive substances arises. Corporate officers cannot be subjected to criminal liability for company business activities without arraigning the company and alleging a statutory basis for vicarious liability. Case-Laws VAT / Sales Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472222