https://www.taxtmi.com/caselaws?id=400477 The Delhi High Court declared Sections 69 and 132 of the CGST Act, 2017 as arbitrary and beyond legislative competence, granting relief to the petitioner. The court accepted notices on behalf of respondents and directed no coercive action against the petitioner in criminal cases, safeguarding bail status. Procedural fairness was emphasized through the filing of counter-affidavits and provision for rejoinders. The court's interim order highlighted its power to protect individual rights pending final decisions, ensuring transparency through online publication of orders. en-us Mon, 12 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400477 The Delhi High Court declared Sections 69 and 132 of the CGST Act, 2017 as arbitrary and beyond legislative competence, granting relief to the petitioner. The court accepted notices on behalf of respondents and directed no coercive action against the petitioner in criminal cases, safeguarding bail status. Procedural fairness was emphasized through the filing of counter-affidavits and provision for rejoinders. The court's interim order highlighted its power to protect individual rights pending final decisions, ensuring transparency through online publication of orders. Case-Laws GST Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400477