Constitutional validity of GST search and seizure provisions upheld as vires challenge failed under binding precedent, remedies preserved.

Challenge to the constitutional validity of Sections 69 and 132 of the Haryana GST Act raised arbitrariness and lack of legislative competence; the High Court held the vires issue governed by the Supreme Court precedent in Radhika Agarwal (2025), applying that binding principle to find the constitutional challenge unsustainable and therefore rejected the prayer to quash proceedings under those provisions; the court confined its decision to the vires point and granted liberty to the petitioner to pursue other remedies in accordance with law.

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Issues: Whether Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017 are constitutionally invalid (arbitrary, unreasonable and ultra vires the Constitution of India) and whether proceedings under those provisions can be quashed.

Analysis: The writ petition challenges the vires of Section 69 and Section 132 of the Haryana Goods and Services Tax Act, 2017 on grounds of arbitrariness and want of legislative competence. The Court noted that the Supreme Court's decision in Radhika Agarwal v. Union of India (2025) governs the question of vires raised in this petition and renders the challenge unsustainable. The petitioner conceded that the Supreme Court decision covers the vires aspect but sought liberty to pursue other available remedies concerning other prayers in the petition. The Court therefore confined its decision to the vires challenge in the light of the binding precedent.

Conclusion: The challenge to the vires of Section 69 and Section 132 of the Haryana Goods and Services Tax Act, 2017 is negated and the prayer to quash proceedings under those provisions is rejected. Liberty is granted to the petitioner to pursue other remedies in accordance with law.

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