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The present petition has been filed challenging the vires of Section 69 and 132 of the CGST Act, 2017.

Section 69 and 132 of the CGST Act, 2017— Arrest -- The petitioner challenged the vires of Section 69 and 132 of the Act, 2017 and sought directions to respondents to not take any coercive action against him. The petitioner counsel was informed about the recent decision dated 8th January 2021, rendered by this Court in Dhruv Krishan Maggu v. Union of India & Ors. in W.P.(C) 5454/2020, wherein, by way of a detailed order, the court has dismissed the interim applications seeking similar relief of protection from coercive action. The petitioner counsel submitted that the facts of the present case are distinct and the aforesaid judgments are not be applicable. Held that:-The Hon’ble Court issued notice and listed the matter on 18th March, 2021 along with connected matters.