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Criminal Prosecution was allowed against Jute Mill Directors for alleged non-payment of tax invoice dues
Case Law Details
- Case Name
- Sarada Jute Mills Pvt. Ltd. & Ors. Vs P.G. Electricals. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Sarada Jute Mills Pvt. Ltd. & Ors. Vs P.G. Electricals. (Calcutta High Court)
Conclusion: A criminal revisional application filed by a firm and its directors for non-payment of tax invoice dues was dismissed as a prima facie case had been made out against assessee, observing that their conduct of denying the transaction after receiving goods indicated a dishonest intention from the inception.
Held: Assessee-company had invoked the inherent jurisdiction of the High Court under Section 482 Cr.P.C. seeking quashing of complaint proceedings alleging offences under Sections 406/409/420/120B IPC...
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