Mohit Singla And Another Vs Direcotrate General of GST Intelligence And Others (Punjab And Haryana High Court)
SEO Title: Punjab and Haryana HC Sets Aside GST Pre-Charge Evidence Orders Without Summoning
Summary: The Punjab and Haryana High Court considered a petition under Section 528 of the BNSS filed by Mohit Singla and another, seeking quashing of orders passed by the Chief Judicial Magistrate, Ludhiana, in Criminal Complaint No. COMA-1181-2026 concerning an offence under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017, punishable under clause (i) of Section 132(1), whereby the trial Court had proceeded to record pre-charge evidence.
The petitioners contended that no formal order summoning them as accused had been passed and that, without such an order, the trial Court could not proceed with pre-charge evidence. They further submitted that the procedure under Section 223 of the BNSS was required to be followed. Reliance was placed principally on Parvinder Singh v. Directorate of Enforcement, 2026 SCC OnLine 903, in which the Supreme Court held that the first proviso to Section 223(1) of the BNSS, requiring an accused to be given an opportunity of being heard before cognizance is taken, is mandatory and protects the accused’s right to a fair trial.
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