The constitutional validity of Sections 69 and 132 of the CGST Act, 2017, is upheld based on Supreme Court precedent, and requests for transfer of investigation are denied when the matter is already being handled by appropriate authorities.

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Vivek Singh Thakur, Judge

This petition was filed, challenging constitutional validity of Sections 69 and 132 of Central Goods and Services Tax Act, 2017, being beyond legislative competence and violative of Articles 14, 20 and 21 of Constitution of India. P

Undisputedly, this constitutional validity of these Sections has already been upheld by the Apex Court in Radhika Agarwal v. Union of India and others , (2025) 6 SCC 545 , therefore, this prayer does not survive. o

Second prayer made by the petitioner was to direct the respondents-authorities of DGGI, Jaipur to transfer the proceedings/investigation to tuhe authorities of DGGI, Himachal Pradesh.

Undisputeodly, DGGI, Himachal Pradesh has not issued any notice to the petitCioner on the same subject matter and, therefore, this prayer is not sustainable. Even otherwise, in the reply, it has been stated on behalf of respondents, which remain undisputed, that DGGI, Jaipur Ungit has transferred the investigation against the petitioner to DGGI Delhi iZonal Unit, as Delhi Zonal Unit is already conducting investigation against the petitioner and the suppliers of the petitioner are mostly Delhi based and further, that investigation against the petitioner is going on in peaceful manner and no coercive action against the petitioner had been taken till filing of the reply by the DGGI, Delhi Zonal Unit, as far as the petitioner was co-operating in the on going investigation.

At this stage, learned counsel for the petitioner submits that as per instructions imparted to him, investigation has now transferred from DGGI, Delhi Zonal Unit to Himachal Pradesh, State Taxes Authorities. In absence of any material on record or authentic infoPrmation, we feel that no comment on this issue is required and in case investigation has already been transferred, then it shall be completed by the appropriate authority, in accordance with law.

In view of above, second prayeor is also not sustainable.

Accordingly, petition is disposed of in aforesaid terms, so also pending application(s), if any.