https://www.scconline.com/blog/post/2022/06/10/adjudication-proceedings-and-criminal-proceedings-can-be-launched-simultaneously-madras-high-court-reiterates-setting-aside-of-assessment-orders-on-technical-grounds-not-enough-to-quash-criminal-pro/
Adjudication proceedings and criminal proceedings can be launched simultaneously; Madras High Court reiterates, setting aside of assessment orders on technical grounds not enough to quash criminal proceedings