HIGH COURT OF JUDICATURE AT ALLAHABAD APPLICATION U/S 528 BNSS No. - 3957 of 2026 Court No. - 55 HON'BLE VIKRAM D. CHAUHAN, J. 1. Heard Sri N.I. Jafri, learned Senior Advocate appearing for the applicant, Sri Krishna Agarawal, learned counsel for DGGI department and learned AGA for the State. 2. The present application has been filed for setting-aside/quashing the entire proceedings of Criminal Complaint No.158553 of 2025 (Union of India Vs. Tushal Raheja & others), arising out of Crime No. DGGI/INV(GST) 1498/2025 under Sections 132 (1)(b), 132 (1)(i) of GST ACT 2017, P.S. DGGI, KRU, Fazalganj, District Kanpur Nagar, along with impugned cognizance/summoning order dated 21.11.2025 passed by learned Special Chief Judicial Magistrate, Kanpur Nagar (only in respect of the present applicant). 3. It is submitted by learned Senior Advocate appearing for the applicant that no opportunity of hearing was granted by the court concerned in complaint case under proviso of Section 223 (1) BNSS. 4. Learned counsel for DGGI submits that the matter may be remanded back for decision afresh at the stage of cognizance. 5. In view of aforesaid, the cognizance and summoning order dated 21.11.2025 passed by learned Special Chief Judicial Magsitrate, Kanpur Nagar is set aside and the matter is remanded back to the court concerned for decision afresh. Parties are directed to appear before the court concerned on 27th October, 2026. The trial court shall pass afresh order Versus Counsel for Applicant(s) : Abhimanu Mishra, Sr. Advocate Counsel for Opposite Party(s) : G.A., Krishna Agarawal Aman Jindal .....Applicant(s) Union Of India And Another .....Opposite Party(s) after hearing and giving opportunity of hearing to the accused persons in accordance with law. 6. Accordingly, the application under Section 528 BNSS is allowed. October 5, 2026 D. Tamang NA528 No. 3957 of 2026 2 (Vikram D. Chauhan,J.) Digitally signed by :- DHIRENDRA TAMANG High Court of Judicature at Allahabad