AI Drafter 
TaxTMI 
TaxTMI 
2025 (7) TMI 1616
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....O&M), Civil Writ Petition No. 13096 of 2023(O&M), Civil Writ Petition No. 9957 of 2023(O&M), Civil Writ Petition No. 3438 of 2024(O&M). - -<br>GST<br>HON'BLE MRS. JUSTICE LISA GILL AND HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: For the petitioner(s): Mr. Sardavinder Goyal, Advocate in CWP-9957-2023 Mr. Rajiv Malhotra, Advocate in CWP-15838-2020. For the petitioners in other Writ Petitions: None. For the Respondent: Mrs. Mamta Singla Talwar, DAG, Haryana. For the Respondent: Mr. Saurabh Kapoor, Addl.AG, Punjab. For respondent-Union of India: Mr. Sourabh Goel, Advocate. *** LISA GILL, J. 1. Challenge in all these writ petitions is to the vires of Sections 69 and 132 of Goods and Services Tax Act, 2017 (for....
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....ST. Time and again this Court has held that while deciding the issue of legislative competence, entries should not be read in a narrow or pedantic sense but given their broadest meaning and the widest amplitude because they are intrinsic to a machinery of government. Mineral Area Development Authority and Another v. Steel Authority of India and Another, (2024) 10 SCC 1; Hans Muller of Nurenburg v. Superintendent, Presidency Jail, Calcutta and Others, (1955) 1 SCR 1284; Elel Hotels & Investments Ltd. and Others v. Union of India, (1989) 3 SCC 698; State of Rajasthan v. G. Chawla and Another, 1958 SCC OnLine SC 33. The ambit of an entry or article laying down the legislative field extends to all ancillary and subsidiary matters which fairly a....
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....echanism for the levy and collection of GST, and for checking its evasion, is a permissible exercise of legislative power. The GST Acts, in pith and substance, pertain to Article 246-A of the Constitution and the powers to summon, arrest and prosecute are ancillary and incidental to the power to levy and collect goods and services tax. In view of the aforesaid, the vires challenge to Sections 69 and 70 of the GST Acts must fail and is accordingly rejected." 3. Reference has been made by Hon'ble the Supreme Court to circulars dated 17.08.2022 and 25.05.2022 in respect to passing of an order of arrest. It has been held as under:- "56. It is clear from the aforesaid provisions that, to pass an order of arrest in case of cognizable ....
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....in the reasons to believe. The reasons to believe must be based on the evidence establishing - to the satisfaction of the Commissioner - that the requirements of subsection (5) to Section 132 of the GST Act are met. xx xx xx xx 59. However, relying upon the judgment in the case of Makemytrip (supra), it has been submitted on behalf of the petitioners, that the power under sub-section (5) to Section 132 cannot be exercised unless the procedure under Section 73 of the GST Act is completed and an assessment order is passed quantifying the tax evaded or erroneously refunded or input tax credit wrongly availed. According to us, this contention should not be accepted as a general or broad proposition. We would accept th....
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....n view of the aforesaid discussion the challenge to the constitutional validity as also the right of the authorized officers under the Customs Act and the GST Acts to arrest are rejected and dismissed with elucidation and clarification on the pre-conditions and when and how the power of arrest is to be exercised." 4. Learned counsel for the parties are ad idem that present writ petitions be disposed of in accordance with judgment of Hon'ble the Supreme Court in Radhika Agarwal's case (supra), however, liberty be afforded liberty to petitioners to avail their remedies for challenging the complaint registered against petitioners. 5. In the given facts and circumstances, wherein Hon'ble the Supreme Court has categorically upheld the prov....