HC Allows Witness to Refer Complaint Because It Functions Like FIR After Cognizance

Naqeeb Najeeb Mulla Vs Superintendent of Central Tax (Karnataka High Court) The Karnataka High Court dismissed a petition challenging a trial Magistrate’s ruling during the recording of evidence in a private complaint alleging violations of the Goods and Services Tax Act involving the raising of fake invoices. The accused filed the petition after the Magistrate overruled an objection raised during the examination of the complainant as PW-1 on 15.11.2025. In the trial proceedings, the complainant sought to refer to the contents of the complaint while deposing on factual aspects, including det...