https://www.taxtmi.com/caselaws?id=441066 After cognizance in a prosecution arising from alleged fake input tax credit fraud under the CGST Act, issuance of bailable and non-bailable warrants against summoned accused was held unsustainable because the court proceeded without first receiving the service report of the earlier summons. The High Court distinguished post-cognizance process from pre-cognizance investigation, and noted that coercive process against an accused already summoned requires proper service compliance and recorded justification. On those facts, the warrants were set aside, while the petitioners were directed to appear before the trial court within two weeks, failing which coercive steps could follow. en-us Wed, 19 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441066 After cognizance in a prosecution arising from alleged fake input tax credit fraud under the CGST Act, issuance of bailable and non-bailable warrants against summoned accused was held unsustainable because the court proceeded without first receiving the service report of the earlier summons. The High Court distinguished post-cognizance process from pre-cognizance investigation, and noted that coercive process against an accused already summoned requires proper service compliance and recorded justification. On those facts, the warrants were set aside, while the petitioners were directed to appear before the trial court within two weeks, failing which coercive steps could follow. Case-Laws GST Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441066