https://www.taxtmi.com/caselaws?id=781028 SC disposed the petition, holding that the earlier bench decision affirming the constitutional validity of Sections 69 and 70 of the GST enactments governs the matter. The Court confirmed the legislative competence to confer arrest powers under the Customs Act, 1962 and the Central GST Act, 2017, and recognized the scope for judicial review under Articles 32 and 226 in appropriate cases concerning reason to believe and non-cognizable offences. The petition was disposed accordingly. en-us Fri, 31 Oct 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781028 SC disposed the petition, holding that the earlier bench decision affirming the constitutional validity of Sections 69 and 70 of the GST enactments governs the matter. The Court confirmed the legislative competence to confer arrest powers under the Customs Act, 1962 and the Central GST Act, 2017, and recognized the scope for judicial review under Articles 32 and 226 in appropriate cases concerning reason to believe and non-cognizable offences. The petition was disposed accordingly. Case-Laws GST Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781028