Punjab and Haryana HC says GST Prosecution Cannot Proceed Without a Summoning Order

Mohit Singla and another faced prosecution under Section 132 of the CGST Act, but the Magistrate proceeded to record pre-charge evidence without formally summoning them as accused. The High Court held that this procedure was impermissible, set aside the subsequent orders and directed the trial Court to follow Section 223 of the BNSS and the Supreme Court's law on hearing the accused before cognizance.