JUDGMENT

ANISH DAYAL, J.

1. This petition has been filed for declaring arrest of the petitioner on 30 th November 2024, his subsequent remand to respondent’s custody, and incarceration in relation to FNO. DGGI/INV/GST/2974/2024-Gr.F, illegal, void, and arbitrary. Challenge is inter alia on the basis of it being violative of Article 22 of the Constitution of India.

Factual Background

2. Petitioner is currently a Director of M/s Wee-Pro Resource Recovery Solutions Private Limited (“ the Company ”), bearing GSTIN 09AACCW7418B1ZE. It is a registered company under the Central Goods and Services Tax Act, 2017 (“ CGST Act ”) carrying the business of e-waste management.

3. On 28 th November 2024, respondent authorities carried out a search under Section 67, CGST Act at the Company’s principal place of business at Gautam Buddha Nagar and UPSIDC Industrial Area, Gopalpur, Sikandrabad, District Bulandshahr, Uttar Pradesh. Allegedly, unaccounted stock was seized.

4. As per Senior Counsel for petitioner, pursuant to the search, petitioner was taken taken in his own car from premises of the Company, accompanied by the officers of the respondent, to the respondent’s office located at Dwarka