https://www.taxtmi.com/caselaws?id=799177 Sections 69 and 70(1) of the Central Goods and Services Tax Act, 2017, which provide powers to arrest and summon, are constitutionally valid. Those powers support GST levy, collection and evasion control and are ancillary and incidental to legislative power under Article 246A of the Constitution. The constitutional challenge therefore fails, preserving the statutory framework for summons, arrest and prosecution in GST enforcement. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799177 Sections 69 and 70(1) of the Central Goods and Services Tax Act, 2017, which provide powers to arrest and summon, are constitutionally valid. Those powers support GST levy, collection and evasion control and are ancillary and incidental to legislative power under Article 246A of the Constitution. The constitutional challenge therefore fails, preserving the statutory framework for summons, arrest and prosecution in GST enforcement. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799177