https://www.taxtmi.com/caselaws?id=169746 A protest petition may be treated as a complaint under the criminal procedure framework, and there is no absolute bar on a second complaint or second protest petition on the same facts. It may be entertained in exceptional circumstances, particularly where the earlier petition was not decided on merits or was filed without full material, while the later petition is supported by fuller facts and evidence. A reasoned prima facie cognizance order based on witness examination and record material should not be quashed on a purely technical objection to maintainability or as vague when it shows application of mind. en-us Tue, 22 Nov 2011 00:00:00 +0530 Tue, 27 Oct 2015 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169746 A protest petition may be treated as a complaint under the criminal procedure framework, and there is no absolute bar on a second complaint or second protest petition on the same facts. It may be entertained in exceptional circumstances, particularly where the earlier petition was not decided on merits or was filed without full material, while the later petition is supported by fuller facts and evidence. A reasoned prima facie cognizance order based on witness examination and record material should not be quashed on a purely technical objection to maintainability or as vague when it shows application of mind. Case-Laws Indian Laws Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169746