Can CA be arrested - Section 69 vs. Section 132 of the CGST Act

In the administration of taxation, the provisions for arrests are created to tackle certain situations raised by some unscrupulous tax evaders. Arrest provisions may appear to be very harsh but these are necessary for efficient tax administration and also act as a deterrent and instil a sense of discipline.

source https://www.caclubindia.com/articles/can-ca-be-arrested-section-69-vs-section-132-of-cgst-act-47197.asp