2020 (6) TMI 744

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....Petitioner is one of the partner of M/s RST Batteries Khasra No.66/25, Gali No.1, Nera Abhinandan Vatika, Mundka Delhi and Director of M/s RST Batteries (P) Limited Khasra No.12/23, Villlage Parnala, Bahadurgarh, Haryana and is engaged in the business of trading of lead ingots, and was arrested by the respondents on 23.10.2019 under Section 69 of the Central Goods & Services Tax Act 2017 (for shor....

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.... 69 and 132 of Central Goods and Service Tax Act, 2017 (for short "CGST Act, 2017"). It is inter alia submitted that as per the Scheme of the Constitution of India, there are two sources from which power to legislate flows i.e.:- (i) Schedule VII read with Article 246; (ii) a specific Article for example Article 35, Article 323B, Article 369 It is further submitted that vide 101st Cons....

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....entries of Schedule VII and different Articles of the Constitution i.e. (i) Entry 93 of Union List and 64 of State List specifically empowers Legislature to make law for offences against laws with respect to any of the matters in the Union/State List. Thus Union and State Legislature while introducing any enactment in exercise of powers conferred by the entries of Union/State Lists in Schedule ....