GST: Delhi HC refuses ‘interim-relief’ in writ challenging Section 69 & 132

Present writ petition has been filed seeking a declaration that Sections 69 and 132 of the CGST Act, 2017 are arbitrary, unreasonable and being beyond the legislative competence of the Parliament are ultra vires the Constitution. Held by High COurt  This Court  has refused to pass any interim order holding that it is not inclined to interfere with the investigation at this stage and that too in writ proceedings. The relevant observations made by this Court in Dhruv Krishan Maggu vs. Union of India & Or (supra) are reproduced h ereinbelow:- (i)  There is always a presumption in favour of...