GST Arrest Powers Legally Valid Under Article 246-A: Punjab and Haryana HC

Jiahua Declration And Design Engineering India Pvt. Ltd. Vs Union of India (Punjab & Haryana High Court) The Punjab and Haryana High Court in Jiahua Declaration and Design Engineering India Pvt. Ltd. vs Union of India dismissed a constitutional challenge to Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017 (HGST Act), following the Supreme Court’s recent ruling upholding similar provisions in the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioners had questioned the constitutional validity of these provisions on the grounds of lack of legislative compet...