https://www.taxtmi.com/caselaws?id=796761 Public interest litigation seeking court-monitored investigation and recovery of alleged GST and income-tax evasion by private entities is not maintainable where competent statutory authorities are already conducting enquiries. Tax liability, alleged evasion, quantum and recovery require examination of commercial records within the statutory framework. Confidentiality of tax investigations does not entitle a petitioner to disclosure of investigative progress or judicial supervision. A substantially similar petition previously rejected for lack of standing cannot be revived merely by recasting it as a PIL. PIL jurisdiction requires a genuine public injury and demonstrable failure of statutory duty or mala fides, neither of which was established. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796761 Public interest litigation seeking court-monitored investigation and recovery of alleged GST and income-tax evasion by private entities is not maintainable where competent statutory authorities are already conducting enquiries. Tax liability, alleged evasion, quantum and recovery require examination of commercial records within the statutory framework. Confidentiality of tax investigations does not entitle a petitioner to disclosure of investigative progress or judicial supervision. A substantially similar petition previously rejected for lack of standing cannot be revived merely by recasting it as a PIL. PIL jurisdiction requires a genuine public injury and demonstrable failure of statutory duty or mala fides, neither of which was established. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796761