Rakesh Kumar Vs Union of India & Anr
Date: June 28, 2026
Subject Matter
Constitutional Validity of Section 69 of CGST Act Empowering Arrest of Offenders Upheld
Summary
The Writ Petition challenging the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017, which empowers GST Officials to arrest offenders, has been dismissed . The Court upheld the legal validity of the said provision,…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Present Writ Petition has been filed primarily challenging the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 which empowers GST Officials to arrest the offenders. The legal validity of the said provision has been upheld by a three Judge Bench of this Court in Radhika Agarwal vs. Union of India & Ors. (2025) 6…