Validity of arrest and summons powers

Hon’ble Supreme Court of India dismissed a writ petition filed by Vikas Jindal challenging the validity of arrest and the constitutional validity of Sections 69 and 70 of the Central Goods and Services Tax (CGST) Act, 2017.

Hon’ble Supreme Court reiterated that a penalty and prosecution mechanism to check evasion is a permissible exercise of legislative power. It therefore rejected the petition challenging the provisions allowing arrest and summons under GST law.

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