Cognizance Under Section 132 CGST Act Cannot Be Taken Without Giving Accused Opportunity of Being Heard as Mandated by Section 223 BNSS — Allahabad HC Remands for Fresh Order

The Allahabad High Court has set aside a cognizance order passed by the Special Chief Judicial Magistrate, Meerut in a complaint under Sections 132(1)(b), (c) and (i) of the CGST Act, holding that cognizance was taken without giving the accused an opportunity of being heard as mandated by the first proviso to Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023. The ruling by Justice Vikram D. Chauhan in Application U/S 528 BNSS No. 29853/2026 (Ankur Garg, decided 11.09.2026) was passed after the Revenue’s own counsel conceded that the impugned order had been passed without compliance with Section 223 BNSS.

Section 223 BNSS provides that no cognizance of an offence shall be taken by the Magistrate without giving the accused an opportunity of being heard. The matter was remanded to the Chief Judicial Magistrate for a fresh order after hearing both parties. The ruling is significant as it establishes that the BNSS’s enhanced procedural safeguards for accused persons — including the mandatory pre-cognizance hearing requirement — apply fully to GST prosecution proceedings.

- 2026-juristway.com-2602-HC(Allahabad)-GST  |  High Court of Allahabad  |  Application U/S 528 BNSS No. 29853/2026  |  11.09.2026