Supreme Court Upholds the Validity of Arrest Powers Under Customs and GST Laws
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Introduction In a landmark ruling, the Supreme Court of India upheld the constitutional validity of the powers granted to authorized officers under the Customs laws and the Central Goods and Services Tax (CGST) Act to make arrests. This judgment reinforces the legislature’s competence in enacting laws to curb tax evasion and ensure effective tax administration. Supreme Court’s Ruling on Arrest Powers The Supreme Court bench, comprising Chief Justice of India Sanjiv Khanna and Justices Bela M Trivedi and MM Sundresh, rejected the challenge to the constitutional validity of Sections 69 and 70 of the CGST Act. These provisions empower authorized officers to arrest individuals for tax-related offenses. The Court emphasized that Parliament has the power to legislate on GST under Article 246-A of the Constitution , which inherently includes provisions to prevent tax evasion. The ruling further clarified that these provisions are essential for the efficient levy and collection of GST and ...