GST arrest protection granted conditionally when taxpayers appear before the competent authority pending challenge.

Pending a challenge to arrest under the GST regime, the petitioners sought interim protection after being summoned under the CGST Act, 2017 and fearing arrest under Section 69. The Court granted notice of motion and ordered that, if the petitioners appeared before the competent authority, they would not be arrested until further orders. The operative effect was interim protection from arrest during the pendency of the challenge, conditional on appearance before the authority.

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Issues: Whether, pending consideration of the challenge to arrest under the GST regime, the petitioners deserved protection from arrest after appearing before the competent authority.

Analysis: The petitioners sought protection on the basis that they had been summoned under the Central Goods and Services Tax Act, 2017 and apprehended arrest under Section 69. The Court issued notice of motion and granted interim protection by directing that, if the petitioners appeared before the competent authority, they would not be arrested until further orders.

Outcome: Interim protection from arrest was granted.

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