https://www.taxtmi.com/caselaws?id=408103 Once a Magistrate has applied judicial mind to a complaint and fixed it for examination under Section 200 CrPC, cognizance is taken and the matter cannot be sent back to the pre-cognizance stage under Section 156(3) CrPC. The later direction for police investigation was therefore unsustainable. On the tax offence issue, failure to deposit collected State GST did not, in principle, exclude prosecution under Sections 406 and 409 IPC where the pleaded facts disclose criminal breach of trust ingredients alongside Section 132 of the GST law. The order directing investigation was quashed, and the complaint was left to proceed from the cognizance stage. en-us Fri, 28 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408103 Once a Magistrate has applied judicial mind to a complaint and fixed it for examination under Section 200 CrPC, cognizance is taken and the matter cannot be sent back to the pre-cognizance stage under Section 156(3) CrPC. The later direction for police investigation was therefore unsustainable. On the tax offence issue, failure to deposit collected State GST did not, in principle, exclude prosecution under Sections 406 and 409 IPC where the pleaded facts disclose criminal breach of trust ingredients alongside Section 132 of the GST law. The order directing investigation was quashed, and the complaint was left to proceed from the cognizance stage. Case-Laws GST Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408103