Section 67(10), 69(1), 70, 132(5), and 135 of the CGST Act, 2017 — Challenge of Constitutional Validity — When very arrest of the petitioner is not prohibited prior to the completion of the assessment, any coercive action lesser than arrest, cannot also be said to be prohibited. — VS Ferrous Enterprises Pvt. Ltd., M/S. Bharani Commodities, Brs Enterprises And Trading Ltd. Vs. Union of India And Others [2019] 12 TAXLOK.COM 061 (Telangana & A.P.)