Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the FIR could be quashed at the investigation stage when the allegations disclosed cognizable offences and the investigation was still in progress.
Analysis: The allegations were not confined to alleged GST evasion alone and included assertions of cheating, criminal conspiracy, and bribery involving public officials. The Court noted that diaries had been recovered showing reference to payments to officials, and that the investigation was continuing. In such circumstances, the exercise of inherent jurisdiction to terminate the proceedings would interfere with the police power to investigate and would be unwarranted unless the matter had reached material completion. The availability of a statutory report under Section 173 of the Code of Criminal Procedure, 1973 was also relevant to the stage of consideration.
Conclusion: The petition for quashing was premature and the FIR was not quashed.