TMI Blog2019 (12) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... aw but the counsel for the petitioner is not wholly incorrect in contending that the arrest memo and ground of arrest does not disclose any contemplation or mulling over and coming to a decision for arrest the father of petitioner on account of statutory designated authority and therefore, the factum of arrest becomes absolutely illegal and thus, this Court will have jurisdiction to make appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be circulated and it is listed. 2. Learned counsel for the petitioner has invited Court's attention to the provisions of section 69 of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 and submitted that said section only authorizes the Commissioner to delegate the powers for authorizing the arrest but decision to arrest is to be taken by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough ostensibly there appears to be an arrest in accordance with law but the counsel for the petitioner is not wholly incorrect in contending that the arrest memo and ground of arrest does not disclose any contemplation or mulling over and coming to a decision for arrest the father of petitioner on account of statutory designated authority and therefore, the factum of arrest becomes absolutely ill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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