Supreme Court Issues Notice On Pleas Challenging Arrest (S.69) & Summoning Powers (S.70) Of GST Officials on 25-Aug-2023

Supreme Court Issues Notice On Pleas Challenging Arrest (S.69) & Summoning Powers (S.70) Of GST Officials on 25-Aug-2023

As per the said petitions, Sections 69 and 70 of the CGST Act are unconstitutional as being provisions of a criminal nature; they could not have been enacted under Article 246A of the Constitution of India, 1950.

The power to arrest and prosecute is not ancillary and/or incidental to the power to levy and collect goods and services tax.

Further, it was contended that despite the CGST officers being vested with the powers of police officers and those of a civil court while investigating an offence, the proceedings are still termed as an 'inquiry,' and the person summoned is not an ‘accused’.

Also, the said officers are not police officers, and no protection under Article 20(3) of the Indian Constitution is available to the summoned persons, thereby causing immense prejudice to the Petitioners.

Gagandeep Singh v. Union of India, W.P. (Crl) No. 339/ 2023, Gagan Kakkar v. Union of India, W.P. (Crl) No. 357/ 2023