HC: Upholds Commissioner’s power to authorize ‘arrest’ prior to adjudication/assessment completion

Gujarat HC in a detailed 176 page order disposes a batch of petitions, rules that power to arrest as provided under section 69 r/w Section 132 of CGST Act can be invoked by Commissioner prior to the completion of adjudication/assessment and determination of liability as per provisions of CGST Act; Holds Petitioner's plea that Commissioner would not be in a position to form his reasonable belief that a person has committed an offence unless and until there is fi...