2026 (9) TMI 633

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....ions. Reply on behalf of respondents No. 1 and 2 is taken on record. CRM-M-40633-2026 1. The petitioners have filed the present petition under Section 528 of the BNSS, with a prayer to quash and set aside the orders dated 16.01.2026 (Annexure P-3), 30.01.2026 (Annexure P-4), 13.02.2026 (Annexure P-5), 21.04.2026 (Annexure P-6) and 08.07.2026 (Annexure P-7) passed by the Court of Chief Judicial Magistrate, Ludhiana, District Ludhiana, in Criminal Complaint No. COMA-1181-2026 dated 03.01.2026, under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017, punishable under clause (i) of Section 132(1) thereof, filed by respondent, whereby, the trial Court has proceeded to record the pre-charge evidence. 2. Learned senior ....

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....tory in nature, which enures to the benefit of an accused. Resultantly, cognizance of an offence taken by a Court without due compliance of the aforestated proviso would be void ab initio. 34.A mere ministerial act cannot be termed as an "inquiry" under Section 2(1)(k) of the BNSS. Taking cognizance is nothing but an application of judicial mind. So long as the application of the judicial mind is not exercised, an inquiry cannot commence. It is the judicial notice of an offence by the Court which is relevant. While doing so, it is presumed that the Court would take note of the complaint along with the materials placed before it. 36. As rightly held by this Court in Hardeep Singh (supra), even the stage of ensuring complian....

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.... Section 223(1) of the BNSS vitiates the very order taking cognizance, and the same cannot be sustained in the eyes of the law. In fact, the appellant has, at the earliest point in time, filed the application for recall of the order taking cognizance by placing reliance upon the said proviso. Had the Special Court allowed it, the trial would have proceeded further. Suffice it to state that the appellant cannot be faulted for any delay that has occasioned.." 3. Learned senior counsel has also relied upon the law laid down by the Hon'ble Supreme Court in the matter of Kushal Kumar Agarwal v. Directorate of Enforcement, 2025 SCC OnLine SC 1221, decided on 09.05.2025 and Radhika Agarwal Vs. Union of India, 2025 SCC Online SC 449. 4. O....