It is to be decided that whether or not the petitioner would like to approach the Punjab and Haryana High Court for the relief sought in the instant writ petition where petitioner is shown as a resident of Delhi.
Section 69 and 132 of the CGST Act, 2017— Arrest -- The petitioner challenged the constitutional validity of Sections 69 and 132 of the Act. The petitioner sought interim relief against any coercive measures being taken against him in the said writ petition. The petitioner made a reference to the order dated 12.03.2021, passed by the Punjab and Haryana High Court, inadvertently, the same is not placed on record, whereby interim relief was declined to the petitioner. The court observed that the petitioner has challenged the order dated 12.03.2021, passed by the Punjab and Haryana High Court, by way of Special Leave Petition, which was dismissed on 26.03.2021. The court observed that all aspects will be examined, after the order dated 12.03.2021, passed by the Punjab and Haryana High Court, is placed on record.
Held that:-The Hon’ble High Court listed the matter on 19.07.2021.