Radhika Agarwal Vs Union of India And Others
Date: February 27, 2025
Subject Matter
GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.
Summary
The Supreme Court upheld the constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which concern the authorities' power to arrest and summon individuals suspected of GST violations. The court addressed petitions challenging…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. 2. The fountainhead of legal controversy regarding the power to arrest under the Customs Act, 1962 1 and the Central Goods and Services Tax Act, 2017, 2 stems from the decision of a three Judge Bench of this Court in Om Prakash and Another v. Union of India and Another . 3 Before this decision, offences under the Customs Act were t…