https://www.taxtmi.com/caselaws?id=393145 Allegations that bogus firms and fabricated invoices were created to evade tax, supported by search, seizure, portal data and inspection material, were held sufficient to justify investigation because the reliability of that material and the intended use of the invoices are matters for trial. The Court also stated that a prior GST adjudication or complaint from the firms whose seals and papers were recovered was not a prerequisite for lodging an FIR where cognizable offences were disclosed. It further held that the GST framework does not displace the Indian Penal Code or criminal procedure in such cases, so quashing at the threshold was unwarranted and investigation could continue. en-us Mon, 24 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393145 Allegations that bogus firms and fabricated invoices were created to evade tax, supported by search, seizure, portal data and inspection material, were held sufficient to justify investigation because the reliability of that material and the intended use of the invoices are matters for trial. The Court also stated that a prior GST adjudication or complaint from the firms whose seals and papers were recovered was not a prerequisite for lodging an FIR where cognizable offences were disclosed. It further held that the GST framework does not displace the Indian Penal Code or criminal procedure in such cases, so quashing at the threshold was unwarranted and investigation could continue. Case-Laws GST Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393145