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The basic contention of the petitioners is that the respondent authority cannot commence investigation without following procedure under Section 154 or 155 of the Code of Criminal Procedure.

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Protection in cognizable offence — The petitioner is a key beneficiary and mastermind behind perpetrating the fraud involving nonexistent supply of goods of about 150 crore involving passing on of fraudulent credit of Rs.27 crore. The respondent authorities are investigating the cognizable offence under the CGST Act. Court inclined to grant any protection to the petitioner from his arrest.  — Ashish Jain Vs. Union of India And Ors. [2019] 14 TAXLOK.COM 085 (Bombay)