VISHAL SHARMA DIKSHITA CHOMAL vs State of West Bengal AND ANR — CRR /1883/2020

Case under Code of Criminal Procedure ,1973 Section 482. Disposed: --ALLOWED on 23rd March 2026.

CNR: WBCHCA1114032020

CASE DISPOSED

Next Hearing

23rd December 2020

Filing Number

CRR /100572/2020

Filing Date

22-12-2020

Registration No

CRR /1883/2020

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

--ALLOWED

Acts & Sections

Code of Criminal Procedure ,1973 Section 482

Petitioner(s)

VISHAL SHARMA DIKSHITA CHOMAL

Respondent(s)

State of West Bengal AND ANR

Hearing History

Judge: HON'BLE JUSTICE AJAY KUMAR GUPTA

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

23-03-2026
HON'BLE JUSTICE AJAY KUMAR GUPTA

Summary The Calcutta High Court quashed criminal proceedings against auditor Vishal Sharma under Section 448 of the Companies Act, 2013, finding the complaints lacked specific allegations demonstrating the auditor's knowing involvement in false statements or material omissions. The court held that while the Deputy Registrar had authority to file complaints, the allegations against the auditor were vague and general in nature, focusing primarily on company directors, and continued prosecution would constitute an abuse of process lacking reasonable prospect of conviction. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Summary The Calcutta High Court quashed criminal proceedings against auditor Vishal Sharma under Section 448 of the Companies Act, 2013, finding the complaints lacked specific allegations demonstrating the auditor's knowing involvement in false statements or material omissions. The court held that while the Deputy Registrar had authority to file complaints, the allegations against the auditor were vague and general in nature, focusing primarily on company directors, and continued prosecution would constitute an abuse of process lacking reasonable prospect of conviction. This case analysis is maintained by casestatus.in based on publicly available court records.

Browse Related Cases

Cases under same legislation

Explore other courts

Search Another Case