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2019 (6) TMI 102 - HC - GSTConstitutional validity of Sections 67(10), 69(1), 70, 132(5) and 135 of the Central Goods and Service Tax Act, 2017 - power of arrest u/s 69(1) of the Act only after completion of the assessment - HELD THAT:- Division Bench of this Court in [2019 (4) TMI 1320 - TELANGANA AND ANDHRA PRADESH HIGH COURT] had dismissed the Writ Petitions holding that the prosecutions for offences under GST do not depend upon the completion of assessment and herefore, the argument that there cannot be an arrest even before adjudication or assessment, does not appeal to us These orders were challenged by the petitioners therein in Special Leave to Appeal in P.V. RAMANA REDDY VERSUS UNION OF INDIA & ORS. [2019 (5) TMI 1528 - SUPREME COURT] before the Supreme Court and on 27.05.2019, a Bench presided over by the Hon'ble the Chief Justice of India dismissed the said Special Leave Petitions. Therefore, when the very arrest of the petitioners is not prohibited prior to the completion of the assessment, any coercive action lesser than arrest, can not also be said to be prohibited. The interim order granted on 15.05.2019 in W.P.No.10350 of 2019 is vacated. List the Writ Petitions on 03.06.2019 in ML.
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