https://www.taxtmi.com/caselaws?id=801118 Police may investigate distinct general criminal offences arising from the same transaction as alleged GST offences unless the special fiscal statute expressly excludes that power. General criminal procedure applies to offences under other laws where the special enactment contains no contrary investigation or trial mechanism; the GST framework instead requires police assistance to proper officers. An FIR initiates investigation rather than supplying a complete case narrative. Quashing at a preliminary stage is unwarranted where investigation remains pending, evidence is yet to be collected, and the concerned person has not been named as an accused. en-us Thu, 08 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801118 Police may investigate distinct general criminal offences arising from the same transaction as alleged GST offences unless the special fiscal statute expressly excludes that power. General criminal procedure applies to offences under other laws where the special enactment contains no contrary investigation or trial mechanism; the GST framework instead requires police assistance to proper officers. An FIR initiates investigation rather than supplying a complete case narrative. Quashing at a preliminary stage is unwarranted where investigation remains pending, evidence is yet to be collected, and the concerned person has not been named as an accused. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801118