https://www.taxtmi.com/caselaws?id=791883 A writ court will not quash a CGST-based criminal prosecution under Article 226 where the complaint discloses disputed factual issues that require evidence at trial. The High Court held that it cannot conduct a fact-finding exercise or displace the criminal court's role when triable issues remain pending. Jurisdictional objections and challenges based on departmental instructions or circulars may still be raised before the trial court. A cited decision on revenue action under the CGST framework was found inapplicable because it did not involve a pending criminal prosecution. The writ petition was therefore not entertained and the prosecution was left to proceed. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791883 A writ court will not quash a CGST-based criminal prosecution under Article 226 where the complaint discloses disputed factual issues that require evidence at trial. The High Court held that it cannot conduct a fact-finding exercise or displace the criminal court's role when triable issues remain pending. Jurisdictional objections and challenges based on departmental instructions or circulars may still be raised before the trial court. A cited decision on revenue action under the CGST framework was found inapplicable because it did not involve a pending criminal prosecution. The writ petition was therefore not entertained and the prosecution was left to proceed. Case-Laws GST Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791883