Facts: Mandeep Dhiman (“the Appellant or the Petitioner”) was detained by the Revenue Department. Lower Court dismissed bail application of the Petitioner. In addition, bail application was dismissed by Jurisdictional Magistrate along with review petition by Sessions Judge. Feeling aggrieved the Petitioner filed writ petition in the nature of habeas corpus under Article 226/227 of the Constitution on grounds that mandatory procedure as laid down under Section 69 of the CGST Act was not followed.
Therefore, the detention was illegal and prayer was made to produce the detenue. Further, a reasoned order was to be passed for arrest under Section 69 of the CGST Act.
Issues Involved: Whether when a reasoned order has been passed by the competent authority issuance of writ of habeas corpus holds goods?
Held: The Hon’ble High Court of Punjab & Haryana vide CRWP No. 684 of 2018 (O&M) dated March 06, 2019 held that 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.
Further, relying on the case of State of Maharashtra v. Tasneem Rizwan Siddiquee’s, 2018 (5) R.C.R. (Criminal) 767 the writ petition was dismissed on grounds that petition was not maintainable.
Citation:  104 taxmann.com 46 (Punjab & Haryana)