Section 69 of the CGST Act, 2017 —– Arrest —- The petitioner prayed for restraining the Respondent from taking action against the Petitioner under Section 69 read with Section 132  without following the due process of assessment and adjudication under Section 73/74. The advocate for the petitioner submitted that this petition is filed on the apprehension that the respondent shall take coercive steps against the petitioner without any basis. The respondent counsel submitted that in view of the decision of this Court in case of Vimal Yashwantgiri Goswami Versus State of Gujarat and Others in Special Civil Application No.13679 of 2019, the respondents are bound by the directions given therein and no coercive steps shall be taken contrary to the directions given in the said decision. In view of the above statement and submissions, the petitioner advocate sought permission to withdraw this petition at this stage.

Held that:- The Hon’ble High Court disposed the petition as withdrawn and vacated Interim relief.