2026 (2) TMI 462 - HC - GST

Admissibility of complaint averments and access to investigation papers - complainant may use supplied documents but cannot inspect investigation file.

Complainant examined as a witness may depose on the investigation he conducted, but an investigation officer is not entitled to peruse the investigation ... Admissibility of complaint averments by complainant as witness - Investigation officer testifying and access to investigation papers - Private complaint treated as FIR u/s 154 CrPC - Reference to documents supplied to the accused during evidence - Inherent jurisdiction under Bharatiya Nagarik Suraksha Sanhita, 2023 - HELD THAT:- The complainant, being the Investigation Officer, is not entitled to look into the investigation papers and should depose based on the investigation that he has been conducted. However, the documents that have been placed on record being supplied to the accused can be accessed by him. Likewise, the private complaint, once it takes cognizance, partakes the nature of a FIR under Section 154 of Code of Criminal Procedure and therefore, the contents of the complaint can also be looked into by the complainant, who is examined as PW-1. No witness is expected to memorize the TIN number etc., and for that limited purpose, he is allowed to refer to the papers which have been furnished to the accused. Therefore, the overruling of the objection by the learned trial magistrate is just and proper in the attendant facts and circumstances of the case and requires no interference by this Court in exercise of its inherent powers under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023. The petition stands dismissed. Issues: Whether the trial magistrate erred in overruling the defence objection and permitting the complainant (who is the investigating officer) to refer to the complaint and documents (including TIN numbers) while being examined as PW-1 during evidence before charge.Analysis: The materials establish that an investigating officer is not entitled to examine investigation papers beyond what he has conducted; however, documents that have been placed on the record and supplied to the accused may be accessed. A private complaint, once it is taken cognizance of, assumes the character of a First Information Report under Section 154 of the Code of Criminal Procedure and its contents may be referred to by the complainant examined as PW-1. For limited factual matters such as TIN numbers, a witness is not expected to memorize such particulars and may refer to papers furnished to the accused.Conclusion: The overruling of the objection and the permission granted to the complainant to refer to the complaint and supplied documents is just and proper; the impugned ruling requires no interference. This conclusion is adverse to the accused and favours the prosecuting side.Ratio Decidendi: A private complaint, upon cognizance, partakes the nature of a First Information Report under Section 154 of the Code of Criminal Procedure, and a complainant examined as PW-1 may refer to the complaint and to documents furnished to the accused for limited factual references during evidence before charge.