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A Miscellaneous Petition has been filed seeking the grant of an interim injunction restraining the respondents from proceeding cocercively against the petitioner and their staff including arresting them by invoking the provisions of Section 69 of the Act, pending disposal of the writ petition.

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Seizure of goods — Sections 73 and 74 of Finance Act deal with assessments and as such it is clear and unambiguous that recovery can only be initiated once the amount of excess credit has been quantified and determined in an assessment. When recovery is made subject to ‘determination’ in an assessment, the argument of the department that punishment for the offence alleged can be imposed even prior to such assessment, is clearly incorrect and amounts to putting the cart before the horse. — Jayachandran Alloys (P) Ltd. Vs. The Superintendent of GST And Central Excise, The Deputy Commissioner of GST And Central Excise Head Quarters Preventive Unit, The Additional Commissioner of GST And Central Excise, The Commissioner of GST And Central Excise [2019] 11 TAXLOK.COM 055 (Madras)