https://www.taxtmi.com/caselaws?id=384405 A challenge to summons issued under the CGST Act questioned whether investigation into a cognizable offence could continue without prior FIR registration or Magistrate permission under the CrPC. The investigative affidavit alleged involvement in fictitious companies, fake invoices and fraudulent input tax credit, and treated the matter as a cognizable offence under active preliminary investigation. The High Court noted that the Supreme Court had recently declined interference in closely comparable matters and, being bound by that precedent, refused pre-arrest protection or intervention in the investigative process. The petition was dismissed, and no protection from arrest was granted. en-us Wed, 31 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384405 A challenge to summons issued under the CGST Act questioned whether investigation into a cognizable offence could continue without prior FIR registration or Magistrate permission under the CrPC. The investigative affidavit alleged involvement in fictitious companies, fake invoices and fraudulent input tax credit, and treated the matter as a cognizable offence under active preliminary investigation. The High Court noted that the Supreme Court had recently declined interference in closely comparable matters and, being bound by that precedent, refused pre-arrest protection or intervention in the investigative process. The petition was dismissed, and no protection from arrest was granted. Case-Laws GST Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384405