Section 69 of the CGST Act, 2017 — Arrest — The Petitioner requested for issuance of writ of Habeas Corpus commanding the respondents to produce detenue before the Court as he is in illegal detention of the respondents. He was issued certain notices under the provisions of the Act to which he had duly responded. The petitioner was arrested by respondent without following the mandatory provisions of the Act and no proper procedure was followed by the respondent. He was produced for judicial remand before learned Chief Judicial Magistrate and alongwith application for remand, no formal orders were attached. The petitioner contended that as per provisions of Section 69 of the Act, if the Commissioner is satisfied, passing of reasoned order by Commissioner is mandatory. The respondents contended that the writ petition is not maintainable because the petitioner is in custody as per judicial orders passed by the Court of competent jurisdiction and no writ is maintainable on this issue.

Held that:- The Hon’ble High Court dismissed the writ as non maintainable on the ground that copy of reasoned order under Section 69 of the Act, has been placed on the file and the said order was passed by the competent authority in this case. — Mandeep Dhiman Vs. Deputy Director, Directorate General of GST Intelligence and Others [2019] 10 TAXLOK.COM 025 (P&H)