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    <title>2026 (6) TMI 435 - DELHI HIGH COURT</title>
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    <description>In GST investigation proceedings, the Delhi HC upheld a direction requiring seven days&#039; prior notice before coercive action after dismissal of anticipatory bail applications, holding that it was not an impermissible blanket protection. The Court noted that no arrest proposal had yet been placed before the Commissioner for approval, but investigation was still continuing and the respondents were required to join it. The direction was confined to prior notice before coercive steps, preserved the Department&#039;s right to proceed in accordance with law, and allowed the respondents an opportunity to seek remedies if arrest was proposed.</description>
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    <pubDate>Fri, 05 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (6) TMI 435 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=793054</link>
      <description>In GST investigation proceedings, the Delhi HC upheld a direction requiring seven days&#039; prior notice before coercive action after dismissal of anticipatory bail applications, holding that it was not an impermissible blanket protection. The Court noted that no arrest proposal had yet been placed before the Commissioner for approval, but investigation was still continuing and the respondents were required to join it. The direction was confined to prior notice before coercive steps, preserved the Department&#039;s right to proceed in accordance with law, and allowed the respondents an opportunity to seek remedies if arrest was proposed.</description>
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