Case Law Details
VS Ferrous Enterprise Private Limited Vs. Union of India (Telangana High Court)
Heard counsel for petitioners and Sri K.M.Natraj, Additional Solicitor General appearing for respondents.
In all these Writ Petitions, the constitutional validity of Sections 67(10), 69(1), 70, 132(5) and 135 of the Central Goods and Service Tax Act, 2017 (for short `the Act’) is challenged.
However, the main contention being raised by the petitioners is that power of arrest under Section 69(1) of the Act can be exercised only after completion of the assessment in accordance with the provisions of the Act and on raising of a demand on the petitioners, and only if it is found necessary to arrest the person having regard to his failure to comply with the summons issued by the CGST authorities.
This point was raised by the petitioners in W.P.No.10350 of 2019 and others in W.P.No. 5130 of 2019 and batch before this Court and a Division Bench of this Court had dismissed the said Writ Petitions declaring as under in paras 52 and 61 there of:
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