Police investigation into alleged GST offence cannot be ordered after taking cognizance under the CrPC
Last updated: 13 July 2021
Court :
Tripura High Court
Brief :
The Hon’ble Tripura High Court in Shri Sentu Dey v. State of Tripura [Criminal Petition No. 14/2021 dated May 28, 2021] quashed the order passed for police investigation by the Judicial Magistrate in a matter of alleged GST offence. Held that, once the cognizance of offences alleged in the complaint has been taken by the Magistrate, it was thereafter not open to change the course and revert back to the initial option of requiring police investigation and calling for police report.
Citation :
Criminal Petition No. 14/2021 dated May 28, 2021
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Bimal Jain
Published in GST
Views : 138
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