HC : Can’t prohibit coercive action before assessment completion when arrest permitted; Vacates interim-order

Telangana HC vacates interim order restraining Revenue from taking coercive action without issuing notice u/s 73(1)/74(1) of CGST Act, 2017 in respect of writ petition challenging power to ‘arrest’ u/s 69(1) of CGST Act, 2017 before completion of assessment proceedings; Observes that Division bench had earlier dismissed a batch of writ petitions on similar matters and SLPs against HC orders were also dismissed by SC; Accordingly, observes that “when the very arrest of t...