{"id":72139,"date":"2025-07-26T08:39:52","date_gmt":"2025-07-26T03:09:52","guid":{"rendered":""},"modified":"2025-07-26T08:39:52","modified_gmt":"2025-07-26T03:09:52","slug":"hc-upholds-sections-69-and-132-of-cgst-act-on-arrest-and-punishment-powers-under-article-246a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72139","title":{"rendered":"HC upholds Sections 69 and 132 of CGST Act on arrest and punishment powers under Article 246A"},"content":{"rendered":"<p>HC upholds Sections 69 and 132 of CGST Act on arrest and punishment powers under Article 246A<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the challenge to the vires of Sections 69 and 132 of the CGST Act, 2017, which confer power to arrest and prescribe punishment, holding that the contention lacked merit in light of the recent Supreme Court decision in Radhika Agarwal v. Union of India. The SC upheld the constitutional validity of these provisions, affirming that Article 246A grants Parliament excl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90954\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC upholds Sections 69 and 132 of CGST Act on arrest and punishment powers under Article 246ACase-LawsGSTThe HC dismissed the challenge to the vires of Sections 69 and 132 of the CGST Act, 2017, which confer power to arrest and prescribe punishment, holdi<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72139","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72139"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72139\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}