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The criminal trial for the offences under Section 132 of the CGST Act as also the arrest under Section 69 are without jurisdiction, having no backing of the constitutional provisions.

Section 69 of the CGST Act— Arrest --The petitioner was arrested on 25.09.2019 under Section 69 of the Act. After completing investigation, the respondents filed a complaint under Section 132 on 21.11.2019 alleging that he has passed on ITC by issuing sale bills to various parties without supply of goods. The petitioner sought bail and the court vide order dated 18.02.2020 has granted interim bail. The trial is at the stage of pre-charge evidence since last 08 months. Till date no witness has been examined. The petitioner challenged the vires of Section 69 and 132. Held that:- The Hon’ble High Court issued notice for 30.07.2020.