Proceedings Against Auditor in False Statement Case Quashed Under Companies Act, 2013: Calcutta High Court

In a significant judgment dated 23 March 2026, the High Court at Calcutta under Criminal Revisional Jurisdiction decided the case of Vishal Sharma Versus The State of West Bengal and Another. The matter was heard by Justice Ajay Kumar Gupta, where the petitioner Vishal Sharma, a Chartered Accountant and statutory auditor, challenged criminal proceedings initiated against him under Section 448 of the Companies Act 2013. Background of the Dispute The…