VISHAL SHARMA DIKSHITA CHOMAL vs State of West Bengal — CRR /1881/2020
Case under Code of Criminal Procedure ,1973 Section 482. Disposed: Contested--ALLOWED on 23rd March 2026.
CNR: WBCHCA1113972020
Next Hearing
23rd December 2020
Filing Number
CRR /100569/2020
Filing Date
22-12-2020
Registration No
CRR /1881/2020
Registration Date
22-12-2020
Judge
HON'BLE JUSTICE AJAY KUMAR GUPTA
Coram
HON'BLE JUSTICE AJAY KUMAR GUPTA
Bench Type
Single Bench
Category
GROUP C (CRIMINAL MATTERS) ( 3 )
Sub-Category
Quashing of Proceedings ( 75 )
Judicial Branch
CRIMINAL SECTION
Decision Date
23rd March 2026
Nature of Disposal
Contested--ALLOWED
Acts & Sections
Petitioner(s)
VISHAL SHARMA DIKSHITA CHOMAL
Respondent(s)
State of West Bengal
Hearing History
Judge: HON'BLE JUSTICE AJAY KUMAR GUPTA
MOTION
PART HEARD MATTERS
PART HEARD MATTERS
PART HEARD MATTERS
PART HEARD MATTERS
| Date | Purpose | Result |
|---|---|---|
| 23-12-2020 | MOTION | |
| 27-01-2026 | PART HEARD MATTERS | |
| 22-01-2026 | PART HEARD MATTERS | |
| 21-01-2026 | PART HEARD MATTERS | |
| 20-01-2026 | PART HEARD MATTERS |
Orders
Summary The Calcutta High Court quashed criminal proceedings against a statutory auditor (Vishal Sharma) in two complaint cases for alleged violations of Section 448 of the Companies Act, 2013. The court found that the complaints lacked specific allegations demonstrating the auditor's active role and criminal intent, containing only vague and general allegations about non-disclosure of Specified Bank Notes and related party transactions. Since criminal liability cannot be fastened without specific allegations establishing essential ingredients of the offense and requisite mens rea, and because similar proceedings against the company's directors had already been quashed, the court determined continuing prosecution would constitute abuse of process. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary The Calcutta High Court quashed criminal proceedings against a statutory auditor (Vishal Sharma) in two complaint cases for alleged violations of Section 448 of the Companies Act, 2013. The court found that the complaints lacked specific allegations demonstrating the auditor's active role and criminal intent, containing only vague and general allegations about non-disclosure of Specified Bank Notes and related party transactions. Since criminal liability cannot be fastened without specific allegations establishing essential ingredients of the offense and requisite mens rea, and because similar proceedings against the company's directors had already been quashed, the court determined continuing prosecution would constitute abuse of process. This case analysis is maintained by casestatus.in based on publicly available court records.
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