GST interim orders do not stop Revenue from starting sections 73 and 74 proceedings; statutory remedies remain intact.

Interim orders in connected writ proceedings staying criminal action do not bar the Revenue from independently initiating statutory proceedings under sections 73 or 74 of the CGST Act, and the Revenue may summon the person concerned in accordance with law if such proceedings are commenced. A challenge to interim bail was not pursued further where the Revenue did not assert that custody was needed for investigation, and the issue of maintainability after rejection of bail by the Magistrate was treated as academic. The writ appeal was dismissed, while the interim bail order remained undisturbed and the Revenue's statutory remedies were preserved.

---

---

Issues: Whether the interim orders in the writ petitions impeded the Revenue from initiating proceedings under sections 73 or 74 of the CGST Act and whether the writ appeal against grant of bail required interference.

Analysis: The respondent had challenged the authorisation issued under section 69 of the CGST Act and the arrest memo by invoking writ jurisdiction. The impugned order granted interim bail, and the Court noted that the Revenue did not contend that custody was required for further investigation. The Court further clarified that the interim orders staying further criminal proceedings did not prevent the Revenue from proceeding under sections 73 or 74 of the CGST Act, and that the Revenue could summon the respondent in accordance with law if proceedings were initiated. In light of the passage of time, the question whether the writ petition was maintainable after rejection of bail by the Magistrate was treated as academic.

Conclusion: The writ appeal was not entertained and was dismissed, while leaving the Revenue free to proceed under sections 73 or 74 of the CGST Act in accordance with law.

Final Conclusion: The order granting interim bail was left undisturbed, and the Revenue's statutory remedies under the CGST Act were expressly preserved.

Ratio Decidendi: Interim orders in connected writ proceedings staying criminal action do not bar the Revenue from independently initiating statutory proceedings under sections 73 or 74 of the CGST Act, and a challenge to interim bail may be declined where custody is no longer required and the principal objection has become academic.

---