https://www.taxtmi.com/caselaws?id=381025 Interim protection against coercive action under GST could not continue on the theory that arrest is permissible only after assessment and demand. The Court relied on an earlier Division Bench view that prosecution for GST offences is not dependent on completion of assessment and that arrest need not await adjudication; it also noted the challenge had been dismissed by the Supreme Court. On that binding position, the Court held that if arrest itself is not barred before assessment, lesser coercive action cannot be prohibited either, and vacated the interim restraint. en-us Wed, 29 May 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381025 Interim protection against coercive action under GST could not continue on the theory that arrest is permissible only after assessment and demand. The Court relied on an earlier Division Bench view that prosecution for GST offences is not dependent on completion of assessment and that arrest need not await adjudication; it also noted the challenge had been dismissed by the Supreme Court. On that binding position, the Court held that if arrest itself is not barred before assessment, lesser coercive action cannot be prohibited either, and vacated the interim restraint. Case-Laws GST Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381025