https://www.taxtmi.com/caselaws?id=441066 The HC set aside bailable and non-bailable warrants issued in a GST evasion case involving allegations of fake entity creation. The court held that while warrant-triable cases permit warrant issuance under Section 204 Cr.P.C. post-cognizance, special reasons must be recorded as per SC precedent. Since summons were already issued post-cognizance, warrants could only be issued after receiving service reports. The petitioners had deliberately avoided summoning orders and failed to appear before the investigating agency despite court directions. The warrant issuance order was deemed improper and set aside, allowing the petition. 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 The HC set aside bailable and non-bailable warrants issued in a GST evasion case involving allegations of fake entity creation. The court held that while warrant-triable cases permit warrant issuance under Section 204 Cr.P.C. post-cognizance, special reasons must be recorded as per SC precedent. Since summons were already issued post-cognizance, warrants could only be issued after receiving service reports. The petitioners had deliberately avoided summoning orders and failed to appear before the investigating agency despite court directions. The warrant issuance order was deemed improper and set aside, allowing the petition. Case-Laws GST Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441066