HC: Powers of ‘arrest’ to be exercised with care and circumspection, restrains coercive action

Gujarat HC opines that the powers of arrest u/s 69 of CGST Act, 2017 “are to be exercised with lot of care and circumspection”; States that “Prosecution should normally be launched only after the adjudication is completed”; Clarifies that, determination of a person being “liable to a penalty” is imperative and till such determination, the case should proceed on the basis of an apprehended evasion of tax by the assessee; Relies on the decisions in Makemytrip (...