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This court is not inclined to entertain the present writ petition under Article 226 of the Constitution of India and this court also does not propose to express any opinion on the merits of the matter as this court is relegating the petitioner to an alternative remedy of appeal.

Section 69 and 132 of the CGST Act, 2017— Arrest -- The petitioner challenged the vires of certain sections 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. Held that:-The Hon’ble Court dismissed the application for interim relief. Further, directed the matter to be listed before the roster Bench on 18th March, 2021 along with the case of Dhruv Krishan Maggu vs. Union of India & Ors.