Punjab & Haryana High Court
For assessee
Manoj Bansal v. Deputy Director, Directorate of Goods and Services Tax Intelligence
Where complaint alleged wrongful availment of ITC M/s NIPL but did not arraign company as accused despite offences being attributed to company as registered person, prosecution of Director alone was not maintainable as company must first be arraigned for vicarious liability to arise, leading to quashing of complaint and all consequential proceedings