Earlier bench ruling upholds constitutionality of Sections 69 and 70; arrest powers under Customs Act and CGST Act affirmed SC disposed the petition, holding that the earlier bench decision affirming the constitutional validity of Sections 69 and 70 of the GST enactments ...
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Earlier bench ruling upholds constitutionality of Sections 69 and 70; arrest powers under Customs Act and CGST Act affirmed
SC disposed the petition, holding that the earlier bench decision affirming the constitutional validity of Sections 69 and 70 of the GST enactments governs the matter. The Court confirmed the legislative competence to confer arrest powers under the Customs Act, 1962 and the Central GST Act, 2017, and recognized the scope for judicial review under Articles 32 and 226 in appropriate cases concerning reason to believe and non-cognizable offences. The petition was disposed accordingly.
The petition is disposed of by reference to the precedent "Radhika Agarwal vs. Union of India" (Writ Petition (Crl.) No. 336/2018) reported in 2025 (6) SCC 545, effectively adopting that Court's legal conclusions and reliefs. The order does not set out independent legal reasoning but effectuates the earlier judgment's mandate, thereby applying the ratio decidendi and holdings of the cited authority to the present proceedings. The record indicates no appearance for the respondent. All pending application(s), if any, are expressly disposed of. The disposition operates as a final adjudication on the petition, contingent on the terms and operative directions contained in the referenced decision, and imports the cited judgment's legal consequences into the present case.
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