https://www.taxtmi.com/caselaws?id=403944 Constitutional challenge to arrest, prosecution and investigation powers under the CGST Act did not justify interim interference. Applying the presumption of constitutionality, the High Court placed the burden on the challenger to establish a clear constitutional violation and treated arrest and prosecution powers, prima facie, as ancillary to the power to levy and collect GST under Article 246A. Objections based on self-incrimination and criminal-procedure safeguards were considered untenable in light of an earlier view. The per incuriam argument failed because Division Bench views conflicted and no later Supreme Court order supported the contrary position. Interim relief was refused and the application dismissed. en-us Tue, 19 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403944 Constitutional challenge to arrest, prosecution and investigation powers under the CGST Act did not justify interim interference. Applying the presumption of constitutionality, the High Court placed the burden on the challenger to establish a clear constitutional violation and treated arrest and prosecution powers, prima facie, as ancillary to the power to levy and collect GST under Article 246A. Objections based on self-incrimination and criminal-procedure safeguards were considered untenable in light of an earlier view. The per incuriam argument failed because Division Bench views conflicted and no later Supreme Court order supported the contrary position. Interim relief was refused and the application dismissed. Case-Laws GST Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403944