https://www.taxtmi.com/caselaws?id=798607 Pre-cognizance procedure under the Bharatiya Nagarik Suraksha Sanhita requires the prescribed process, including an opportunity of hearing for the accused, before cognizance is taken. Cognizance requires judicial application of mind and is not a ministerial act. In complaints under the Central Goods and Services Tax Act, pre-charge evidence cannot be recorded without a formal cognizance or summoning order and compliance with these fair-trial safeguards. Pre-charge evidence orders made without that procedure were set aside. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798607 Pre-cognizance procedure under the Bharatiya Nagarik Suraksha Sanhita requires the prescribed process, including an opportunity of hearing for the accused, before cognizance is taken. Cognizance requires judicial application of mind and is not a ministerial act. In complaints under the Central Goods and Services Tax Act, pre-charge evidence cannot be recorded without a formal cognizance or summoning order and compliance with these fair-trial safeguards. Pre-charge evidence orders made without that procedure were set aside. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798607