Constitutional challenge to CGST arrest and summons provisions disposed of after the Supreme Court ruling removed the dispute.

Writ petitions challenging the constitutional validity and legislative competence underpinning Sections 69 and 70 of the CGST Act, 2017 were not adjudicated on merits after the Supreme Court's later ruling removed the basis for that challenge. The Delhi HC disposed of the petitions, noting that the constitutional issue no longer survived and that the remaining reliefs were not pressed. No further substantive determination was made on the validity of the provisions or on any ancillary claims.

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Issues: Whether the writ petitions challenging the constitutional validity and legislative competence underlying Sections 69 and 70 of the Central Goods and Services Tax Act, 2017 required adjudication in view of the Supreme Court's later ruling; and whether any other reliefs survived for consideration.

Outcome: The petitions were disposed of without further adjudication, as the constitutional challenge no longer survived and the remaining reliefs were not pressed.

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