{"id":72406,"date":"2025-08-23T08:31:25","date_gmt":"2025-08-23T03:01:25","guid":{"rendered":""},"modified":"2025-08-23T08:31:25","modified_gmt":"2025-08-23T03:01:25","slug":"petitions-dismissed-sc-precedent-upholds-validity-of-sections-69-70-and-safeguards-under-section-132-cgst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72406","title":{"rendered":"Petitions dismissed; SC precedent upholds validity of Sections 69, 70 and safeguards under Section 132 CGST"},"content":{"rendered":"<p>Petitions dismissed; SC precedent upholds validity of Sections 69, 70 and safeguards under Section 132 CGST<br \/>Case-Laws<br \/>GST<br \/>The HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that the SC has already resolved those issues in a controlling decision addressing CGST officers&#39; powers to summon, seize and obtain production of documents and to arrest persons suspected of tax evasion, and prescribing statutory safeguard<\/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=91865\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitions dismissed; SC precedent upholds validity of Sections 69, 70 and safeguards under Section 132 CGSTCase-LawsGSTThe HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that th<\/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-72406","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72406","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=72406"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72406\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}