https://www.taxtmi.com/caselaws?id=402738 Sections 69 and 132 of the CGST Act were challenged as beyond legislative competence, but the Court applied the strong presumption of constitutionality and held that Article 246A is wide enough to include ancillary and incidental powers such as arrest and prosecution. On pith and substance, the criminal provisions were treated as incidental to GST levy and collection, and were also linked to criminal law under the Concurrent List. Interim interference was refused because the allegations involved fraudulent IGST refund and circular trading, and the Court declined to halt the investigation, while noting that innocent persons should not be arrested or harassed and statutory remedies remained available. en-us Fri, 08 Jan 2021 00:00:00 +0530 Sat, 22 Mar 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402738 Sections 69 and 132 of the CGST Act were challenged as beyond legislative competence, but the Court applied the strong presumption of constitutionality and held that Article 246A is wide enough to include ancillary and incidental powers such as arrest and prosecution. On pith and substance, the criminal provisions were treated as incidental to GST levy and collection, and were also linked to criminal law under the Concurrent List. Interim interference was refused because the allegations involved fraudulent IGST refund and circular trading, and the Court declined to halt the investigation, while noting that innocent persons should not be arrested or harassed and statutory remedies remained available. Case-Laws GST Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402738