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https://www.scconline.com/blog/post/2021/01/14/del-hc-ss-69-and-132-of-cgst-act-valid-power-to-arrest-and-prosecute-ancillary-to-power-to-levy-and-collect-gst-read-hcs-detailed-analysis/
Del HC | "Ss. 69 and 132 of CGST Act prima facie valid; Power to arrest and prosecute is prima facie ancillary to power to levy and collect GST": Read HC's detailed analysis