https://www.taxtmi.com/caselaws?id=440950 When an FIR discloses cognizable offences and investigation remains pending, the High Court should ordinarily not invoke inherent powers under Article 226 or Section 482 CrPC to quash the proceedings at the threshold. The Court reiterated that it should not conduct a merits enquiry into the truthfulness of the allegations while the police investigation is underway, especially where the complaint suggests misdeclaration of goods, absence of e-way bills, and possible forged documents. As no final report had been filed, interference was considered premature and quashing was declined. en-us Mon, 12 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440950 When an FIR discloses cognizable offences and investigation remains pending, the High Court should ordinarily not invoke inherent powers under Article 226 or Section 482 CrPC to quash the proceedings at the threshold. The Court reiterated that it should not conduct a merits enquiry into the truthfulness of the allegations while the police investigation is underway, especially where the complaint suggests misdeclaration of goods, absence of e-way bills, and possible forged documents. As no final report had been filed, interference was considered premature and quashing was declined. Case-Laws GST Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440950