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Arrest order is held to be without authority of law and thus, illegal.

ArrestSection 132 of the CGST Act, 2017-- The petitioner was arrested by the State Tax Officer Ahmedabad and is in judicial custody at Sabarmati Central Jail at Ahmedabad since 06.12.2019, produced before the Court today pursuant to the order of the Court dated 12.12.2019.

Held that:- The Hon'ble High Court allowed the petition and held that arrest dated 06.12.2019 is without authority of law and thus, illegal.—Deep Suresh Gadecha Vs State of Gujarat & Ors. [2019] 19 TAXLOK.COM 128 (Gujarat)