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    <description>The Court observed substantial merit in the petitioner&#039;s arguments challenging the jurisdiction of arrest and criminal trial under Sections 69 and 132 of the CGST Act, 2017. The matter was listed for further hearing, with the respondents acknowledging notices. The interim bail granted due to the COVID-19 pandemic was extended until further orders.</description>
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      <description>The Court observed substantial merit in the petitioner&#039;s arguments challenging the jurisdiction of arrest and criminal trial under Sections 69 and 132 of the CGST Act, 2017. The matter was listed for further hearing, with the respondents acknowledging notices. The interim bail granted due to the COVID-19 pandemic was extended until further orders.</description>
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