2020 (6) TMI 728

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.... Bassi is the proprietor of M/s Broadway Sales Corporation engaged in the business of Trading in Iron and Steel products, and was arrested by the respondents on 25.09.2019 under Section 69 of the Punjab Goods and Services Tax Act 2017 ( for short "PGST Act 2017"). After completing investigation, the respondents filed a complaint under Section 132 of the PGST Act, 2017 dated 21.11.2019 (P-1) before....

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....rticle 35, Article 323B, Article 369 It is further submitted that vide 101st Constitutional Amendment, Article 246-A was inserted w.e.f. 16.09.2016, whereby the Union and the State Legislatures were empowered to levy tax on Goods and Services (GST). Prior thereto, the power to levy different taxes like Central Excise, Service Excise Duty, Service Tax, VAT etc., was enumerated in the different ent....

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....n exercise of powers conferred by the entries of Union/State Lists in Schedule VII gets the power to insert provisions for offences. (ii) sub clause (i) of clause 2 of Article 323-B authorizes legislature to make law for offences with respect to any matter specified in sub clause (a) to (h), whereas sub clause (j) authorises to make law with respect to any matter incidental to matters specified ....