Sections 69 and 132 of the CGST Act are constitutional and fall within the legislative competence of Parliament: Delhi HC

The Delhi High Court has expressed a prima facie view to uphold the Central Goods and Service Tax (CGST) Act of Sections 69 and 132. This is an act that gives the authorities the power to arrest any person. However, this also demands the presence of a “reason to believe” that the person has committed tax evasion.

This decision is made with a division Bench of Justices Manmohan Singh and Sanjeev Narula. In a hearing where a man and a firm who had allegedly availed of fraudulent IGST refund as well as Input Tax Credits.