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    <title>2019 (8) TMI 627 - GUJARAT HIGH COURT</title>
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    <description>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.</description>
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      <description>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.</description>
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