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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
Ashish Kakkar – Appellant
Versus
Union of India – Respondent
Headnote: Read headnote
JUDGMENT
Mr. Pritinker Diwaker, C.J.
Order on Civil Misc. Stay Application:
Sri Vikram Chaudhary, learned Senior Advocate, assisted by Sri Pranjal Krishna and Sri Raghav Dev Garg, for the petitioner, Sri Shashi Prakash Singh, learned ASGI, assisted by Sri Gopal Verma, for the Union of India and Sri Dhananjay Awasthi & Sri Lakshya Kumar Singh, for respondent no.2.
2. The main grievance in the instant writ petition is to declare Section 69 of the Central Goods and Service Tax Act, 2017 (in short 'the Act, 2017') as unconstitutional. The challenge, in this regard, is mainly on the ground that the said provision is arbitrary and ultra virus of Articles 14 and 21 of the Constitution of India. Alternately, it has been prayed that the impugned Section 69 of the Act, 2017 be construed in the manner suggested in the writ petition or in such manner
The main legal point established in the judgment is that the power to arrest under the CGST Act, 2017 should be based on valid reasons and evidence, and that bail should be the rule and jail the exce....
The court emphasized the requirement of reasons to believe and sound reasons for arrest under Section 69 of the CGST Act, and the need to balance personal liberty with the seriousness of economic off....
Arrest may be authorised only if concerned officer has ‘reason to believe’ and there is `satisfaction qua an arrest’ that person has committed an offence – There must be a direct nexus or live link b....
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