The Hon’ble Telangana High Court in the case of Rishi Nand Kishore Gupta vs. Union of India [Writ Petition No. 6657 of 2026, order dated March 23, 2026] held that the arrest of the Petitioner under Section 132 of the CGST Act was lawful and supported by sufficient material indicating his involvement as a mastermind in an organized GST evasion syndicate, and that there was no violation of Article 22(2) of the Constitution as the Petitioner was produced before the Magistrate within 24 hours from the time of formal arrest.
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