33 Where there was no evidence against petitioner Advocate and his father to indicate that they related to alleged illegal refund sought by exporters and petitioners were neither proprietor nor partners/ shareholders of any exporter Concern/ Firm/Company, who fraudulently availed refund of IGST, they could not have been arrested.       Facts of the case – The petitioner No. 1, son of petitioner No. 2 was practicing lawyer in the field of taxation. The petitioner No. 1 is an advocate, on behalf of four exporters who had retracted their statements made at the first instance filed Writ petitions before Delhi High Court against respondent – Directorate General of GST Intelligence (DGGI). As per respondent, those.......