https://www.taxtmi.com/caselaws?id=405703 Interim protection against arrest in a writ challenge to the vires of Sections 69 and 132 of the CGST Act was declined. The Court noted the statutory offences framework under the Act, the constitutional competence under Article 246-A, and the relevance of general criminal procedure provisions. It further observed that the investigation was at a stage where custodial interrogation could not be ruled out, and expressly refrained from recording any final view on the merits of the constitutional challenge or the investigation. On those facts, interference in writ jurisdiction for interim relief was found unwarranted. en-us Fri, 12 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405703 Interim protection against arrest in a writ challenge to the vires of Sections 69 and 132 of the CGST Act was declined. The Court noted the statutory offences framework under the Act, the constitutional competence under Article 246-A, and the relevance of general criminal procedure provisions. It further observed that the investigation was at a stage where custodial interrogation could not be ruled out, and expressly refrained from recording any final view on the merits of the constitutional challenge or the investigation. On those facts, interference in writ jurisdiction for interim relief was found unwarranted. Case-Laws GST Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405703