https://www.taxtmi.com/caselaws?id=775544 The HC dismissed challenges to the vires of Sections 69 and 132 of the CGST Act, 2017, concerning the power to arrest and punishment, holding these provisions constitutionally valid. The court relied on the SC's decision in Radhika Agarwal v. Union of India, which upheld the legislative competence under Article 246A of the Constitution and affirmed the validity of these sections as measures against tax evasion. Consequently, the writ petitions contesting these provisions were disposed of in favor of the revenue. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775544 The HC dismissed challenges to the vires of Sections 69 and 132 of the CGST Act, 2017, concerning the power to arrest and punishment, holding these provisions constitutionally valid. The court relied on the SC's decision in Radhika Agarwal v. Union of India, which upheld the legislative competence under Article 246A of the Constitution and affirmed the validity of these sections as measures against tax evasion. Consequently, the writ petitions contesting these provisions were disposed of in favor of the revenue. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775544