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2019 (3) TMI 1072 - HC - GSTDetention (custody) of persons - procedure to followed - satisfaction of commissioner u/s 69 of CGST Act - case of petitioner is for issuance of writ especially in the nature of Habeas Corpus commanding the respondents to produce the detenue as he is in the illegal detention of the respondents and has been detailed illegally without following the mandatory provisions of law - Held that:- This Court is of the considered view that as per view taken by Larger Bench of Hon’ble Apex Court in Tasneem Rizwan Siddiquee's case [2018 (9) TMI 1782 - SUPREME COURT OF INDIA], writ of Habeas Corpus under Article 226 of the Constitution of India shall not be maintainable when a person is in custody on the basis of orders passed by a Court of competent jurisdiction. As regard to passing of reasoned order under Section 69 of the CGST Act, copy of the order has been placed on the file and the said order was passed by the competent authority in this case and on that ground, the present writ petition is not maintainable. Petition dismissed being not maintainable.
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