DHRUV KRISHAN MAGGU & ORS. v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
DHRUV KRISHAN MAGGU & ORS.
v.
UNION OF INDIA & ORS.
W.P.(C) 5454/2020 WITH W.P.(CRL) 2020/2020 & CRL.M.A. 16840/2020 & W.P.(CRL) 2064/2020 & CRL.M.A. 3401/2021 dated 11.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 69, 70 & 132
Decision : In favour of assessee
Validity of arrest and summons – Challenge to Sections 69, 70 and 132 of CGST Act, 2017 on grounds of legislative incompetence and violation of Articles 20 & 21 of Constitution – Petitioners alleged illegal arrests, coercion and sought declaration being provisions ultra vires – Supreme Court in Radhika Agarwal (2025 Taxo.online 743)held Parliament is competent under Article 246A to enact provisions ancillary and incidental to levy and collection of GST including penal measures to curb evasion – Powers of arrest and summons under Sections 69 & 70 valid – Arrest can be exercised only upon recording “reasons to believe” with reference to material evidence and subject to safeguards under Section 132(5), CBIC circulars – Judicial review of arrest under special statutes to be exercised sparingly, only in cases of manifest arbitrariness or gross violation of safeguards – Held: Writ petitions disposed.
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