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 )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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