GST arrest powers must follow due process; interim protection restrained coercive action pending adjudication.

In GST proceedings, arrest powers should be used with care and circumspection, and coercive action is ordinarily expected after assessment and adjudication are completed. The court-linked analysis stressed that personal liberty and due process must be respected before arrest is pursued under the GST regime. On that basis, interim protection was granted, restraining any coercive arrest action against the writ applicant until the returnable date.

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Issues: Whether coercive steps of arrest under the GST regime should be restrained at the stage when assessment and adjudication were still pending.

Analysis: The writ applicant sought protection against action under the GST arrest provisions without compliance with the statutory scheme of assessment and adjudication. The order noted that arrest powers under the GST law are to be exercised with care and circumspection and that prosecution should ordinarily follow completion of adjudication. It also referred to the constitutional safeguards of personal liberty and the need for due process before coercive action is taken.

Conclusion: Interim protection was granted by directing that no coercive steps of arrest be taken against the writ applicant until the returnable date.

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