Case Law Analysis
|Gauhati High Court
Section 154 CrPC | Pending Civil/Arbitral Proceedings Do Not Bar FIR Registration for Fraud & GST Evasion : Gauhati HC
Gauhati High Court rules that allegations of fraud, shell company operations, and GST evasion warrant criminal investigation under Section 154 CrPC, irrespective of parallel civil or arbitral proceedings. The judgment reinforces that economic offences with public interest implications demand independent police scrutiny to prevent abuse of process.