https://www.taxtmi.com/caselaws?id=403944 Presumption of constitutionality governed the challenge to the Central Goods and Services Tax Act, 2017, and the challenger was required to show a clear constitutional transgression. At the prima facie stage, the Delhi High Court accepted that Article 246A is of wide amplitude and that arrest and prosecution powers may be ancillary or incidental to the power to levy and collect GST. It also treated the Article 20(3) and Chapter XII CrPC objections as already untenable in the earlier decision, and rejected the plea that that view was per incuriam. On that basis, the Court declined to interfere with the investigation at the interim stage and refused interim relief. 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 Presumption of constitutionality governed the challenge to the Central Goods and Services Tax Act, 2017, and the challenger was required to show a clear constitutional transgression. At the prima facie stage, the Delhi High Court accepted that Article 246A is of wide amplitude and that arrest and prosecution powers may be ancillary or incidental to the power to levy and collect GST. It also treated the Article 20(3) and Chapter XII CrPC objections as already untenable in the earlier decision, and rejected the plea that that view was per incuriam. On that basis, the Court declined to interfere with the investigation at the interim stage and refused interim relief. Case-Laws GST Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403944