https://www.taxtmi.com/caselaws?id=440735 Writ interference should not ordinarily restrain statutory powers to summon and arrest under the GST regime, and pre-arrest protection cannot be used to obstruct a lawful investigation. The Court stated that summons issued in a tax-evasion inquiry require compliance, and that arrest may be exercised only when the Commissioner or delegate has reasons to believe that an offence under the relevant penal provision has been committed. It further observed that directions fixing a time-bound completion of the adjudicatory process were unsustainable where they interfered with statutory functions and the taxpayers had not cooperated with the inquiry. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 07 May 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440735 Writ interference should not ordinarily restrain statutory powers to summon and arrest under the GST regime, and pre-arrest protection cannot be used to obstruct a lawful investigation. The Court stated that summons issued in a tax-evasion inquiry require compliance, and that arrest may be exercised only when the Commissioner or delegate has reasons to believe that an offence under the relevant penal provision has been committed. It further observed that directions fixing a time-bound completion of the adjudicatory process were unsustainable where they interfered with statutory functions and the taxpayers had not cooperated with the inquiry. Case-Laws GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440735