Interim protection in GST investigations involving serious criminal allegations depends on case diary review and hearing the State.
Case-Laws
GST
Where an investigation concerns alleged GST offences alongside cognizable and non-bailable BNS offences potentially punishable by life imprisonment, an objective assessment under Section 528 of the BNSS requires examination of the case diary to determine whether continuing the investigation would cause a serious miscarriage of justice. Granting even temporary prohibitory relief without considering that material and giving the State an opportunity to be heard would itself occasion a miscarriage of justice.
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