2019 (6) TMI 102

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..... ounsel for petitioners and Sri K.M.Natraj, Additional Solicitor General appearing for respondents. ORDER 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 .....

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..... co-relation to assessment. Issue of invoices or bills without supply of goods and the availing of ITC by using such invoices or bills, are made offences under clauses (b) and (c) of sub-Section (1) of Section 132 of the CGST Act. The prosecutions for these offences do not depend upon the completion of assessment. Therefore, the argument that there cannot be an arrest even before adjudication or a .....

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..... smissed 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. Accordingly, the interim order granted on 15.05.2019 in W.P.No.10350 of 2019 is vacated. Since the petitioners in W.P.Nos.10351 of 2019 and 10354 of 2019 stand on t .....

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