https://www.taxtmi.com/caselaws?id=794546 Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023 was invoked to argue that, in a complaint case, cognizance should not be taken without hearing the accused. The High Court's earlier direction had already clarified that, once criminal prosecution is initiated, the accused may raise all available defences before the competent criminal court and seek appropriate orders at that stage. On that basis, the Magistrate's order declining to entertain the accused's application before issuance of process was held unsustainable, and the applications were restored to the Magistrate for fresh consideration in accordance with law. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794546 Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023 was invoked to argue that, in a complaint case, cognizance should not be taken without hearing the accused. The High Court's earlier direction had already clarified that, once criminal prosecution is initiated, the accused may raise all available defences before the competent criminal court and seek appropriate orders at that stage. On that basis, the Magistrate's order declining to entertain the accused's application before issuance of process was held unsustainable, and the applications were restored to the Magistrate for fresh consideration in accordance with law. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794546