https://www.taxtmi.com/caselaws?id=460260 Cognizance for offences under the Central Goods and Services Tax Act was found unsustainable where it was taken on an application under Section 167 CrPC without a prior complaint and before sanction had been granted. The record showed cognizance dated 24.07.2018, while sanction was stated to have been issued only on 26.09.2023; in the absence of the statutory complaint and sanction, the initiation of proceedings was contrary to the prescribed procedure. The cognizance order was set aside and the petition was allowed. en-us Mon, 30 Oct 2023 00:00:00 +0530 Fri, 17 Jan 2025 14:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460260 Cognizance for offences under the Central Goods and Services Tax Act was found unsustainable where it was taken on an application under Section 167 CrPC without a prior complaint and before sanction had been granted. The record showed cognizance dated 24.07.2018, while sanction was stated to have been issued only on 26.09.2023; in the absence of the statutory complaint and sanction, the initiation of proceedings was contrary to the prescribed procedure. The cognizance order was set aside and the petition was allowed. Case-Laws GST Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460260