This instruction addresses challenges to the power of arrest under Section 69 of the CGST Act, particularly in cases involving fake invoicing and fraudulent availment of ITC. It refers to the Hon’ble Supreme Court’s dismissal of an SLP against a Telangana High Court judgment upholding the power of arrest under GST. In view of this ruling, field formations are directed to immediately file caveats in the Supreme Court in cases where High Courts have refused relief to petitioners challenging arrest powers. This is to prevent grant of ex parte interim relief against GST enforcement actions. Field formations are also required to promptly report the action taken to the Board.