https://www.taxtmi.com/caselaws?id=381030 Section 74 of the CGST Act was treated as requiring notice, opportunity to show cause, and adjudication before coercive recovery or arrest is used. The analysis emphasises that investigative steps should not bypass the statutory procedure merely because proceedings are pending, and coercive arrest was therefore viewed as impermissible before that process ran its course. On bail, the petitioner's substantial custody, the proximity of the default-bail threshold, and the absence of an immediate filing assurance supported grant of bail, subject to cooperation with investigation. en-us Thu, 18 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381030 Section 74 of the CGST Act was treated as requiring notice, opportunity to show cause, and adjudication before coercive recovery or arrest is used. The analysis emphasises that investigative steps should not bypass the statutory procedure merely because proceedings are pending, and coercive arrest was therefore viewed as impermissible before that process ran its course. On bail, the petitioner's substantial custody, the proximity of the default-bail threshold, and the absence of an immediate filing assurance supported grant of bail, subject to cooperation with investigation. Case-Laws GST Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381030