Tax Fraud Case Dismissed: Criminal Proceedings Quashed Due to Lack of Substantive Evidence Under Sections 276C(1) and 277

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....HC quashed criminal proceedings against the petitioner for tax-related offenses under Sections 276C(1) and 277, finding the prosecution unsustainable. The court applied the Supreme Court's precedent that criminal prosecution cannot continue when allegations are not substantive and penalty proceedings have already been terminated. The underlying rationale emphasized the higher standard of proof required in criminal cases and prevented potential abuse of judicial process. Consequently, the complaint pending before the Additional Chief Metropolitan Magistrate was set aside, effectively terminating the criminal proceedings against the petitioner.....