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TMI Blog2019 (6) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... LD 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Section (1) of Section 132 of CGST Act, 2017 have no 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. Accordingly, the interim order granted on 15.05.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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