AI Drafter 
TaxTMI 
TaxTMI 
2025 (7) TMI 1612
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....WP- 7147 of 2021 (O&M), CWP- 10067 of 2021 (O&M), CWP- 10803 of 2021 (O&M), CWP- 10803 of 2021 (O&M), CWP- 10809 of 2021 (O&M), CWP- 11097 of 2021 (O&M), CWP- 15754 of 2020 (O&M), CWP- 17127 of 2020 (O&M), CWP- 17738 of 2021 (O&M), CWP- 18677 of 2020 (O&M), CWP- 20041 of 2020 (O&M), CWP- 261 of 2022 (O&M), CWP- 3552 of 2021 (O&M), CWP- 3985 of 2021 (O&M), CWP- 5075 of 2021 (O&M), CWP- 5370 of 2021 (O&M), CWP- 8131 of 2020 (O&M), CWP- 8239 of 2020 (O&M), CWP- 8004 of 2020 (O&M), CWP- 8130 of 2021 (O&M), - -<br>GST<br>HON'BLE MRS. JUSTICE LISA GILL AND HON'BLE MS. JUSTICE LAPITA BANERJI CWP-7147 of 2021 (O&M), CWP-10067 of 2021 (O&M), CWP-10803 of 2021 (O&M), CWP-10803 of 2021 (O&M), CWP-10809 of 2021 (O&M), CWP-11097 of 2021 (O&M), CWP-15....
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.... validity of Sections 69 and 132 of CGST Act. While rejecting the argument in aforementioned case that legislature lacked the competence to enact the said provisions, Hon'ble the Supreme Court held that Article 246A of the Constitution is a special provision, defining the source of power and field of legislation for the Parliament and State Legislature with respect to CGST and that Parliament under Article 246A of the Constitution has the power to make laws regarding GST and as a necessary corollary, enact provisions against tax evasion. It was held as under:- "75. The Parliament, under Article 246-A of the Constitution, has the power to make laws regarding GST and, as a necessary corollary, enact provisions against tax evasion....
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..... In the context of the legislative power to levy and collect tax, a Constitution Bench of Seven Judges in R.S. Joshi, Sales Tax Officer, Gujarat and Others v. Ajit Mills Limited and Another, (1977) 4 SCC 98 held: "47. The principle in construing words conferring legislative power is that the most liberal construction should be put on the words so that they may have effect in their widest amplitude. None of the items in the List is to be read in a narrow restricted sense. Each general word should be held to extend to all ancillary or subsidiary matters which can fairly and reasonably be said to be comprehended in it. All powers necessary for the levy and collection of the tax concerned and for seeing that the tax is not evaded are ....
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....easons to believe should state his satisfaction and refer to the 'material' forming the basis of his finding regarding the commission of a non-bailable offence specified in clauses (a) to (d) of sub-section (1) to Section 132. The computation of the tax involved in terms of the monetary limits under clause (i) of subsection (1), which make the offence cognizable and non-bailable, should be supported by referring to relevant and sufficient material. 57. The aforesaid exercise should be undertaken in right earnest and objectively, and not on mere ipse dixit without foundational reasoning and material. The arrest must proceed on the belief supported by reasons relying on material that the conditions specified in sub-section (5) of Sec....
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....clause (i) of subsection (1) to Section 132 of the GST Acts with sufficient degree of certainty. In such cases, the Commissioner may authorise arrest when he is able to ascertain and record reasons to believe. As indicated above, the reasons to believe must be explicit and refer to the material and evidence underlying such opinion. There has to be a degree of certainty to establish that the offence is committed and that such offence is non-bailable. The principle of benefit of doubt would equally be applicable and should not be ignored either by the Commissioner or by the Magistrate when the accused is produced before the Magistrate. 60. The findings and the ratio recorded in paragraphs 30 to 47 above with reference to the Customs ....