Arrest / coercive action before GST Assessment not prohibited: HC

VS Ferrous Enterprise Private Limited Vs. Union of India (Telangana High Court) Heard counsel for petitioners and Sri K.M.Natraj, Additional Solicitor General appearing for respondents. In all these Writ Petitions, the constitutional validity of Sections 67(10), 69(1), 70, 132(5) and 135 of the Central Goods and Service Tax Act, 2017 (for short `the Act’) is challenged. However, the main contention being raised by the petitioners is that power of arrest under Section 69(1) of the Act can be exercised only after completion of the assessment in accordance with the provisions of the Act an...