Supreme Court Upholds Constitutionality Of GST Act Provisions On Arrest & Summons

The Supreme Court has upheld the Constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which provide for the power to arrest and the power to summon. The Constitutionality of these provisions were challenged on the ground that the Parliament lacked the legislative competence to enact them. The petitioners argued that Article 246-A of the Constitution, while conferring le…