SC: Challenge Constitutional validity of CGST provisions before HC

Devendra Dwivedi Vs Union Of India (Supreme Court)

SC: Dismissed Writ challenging constitutional validity of various provisions under CGST Act, directed to pursue the remedies before HC

The Hon’ble Supreme Court of India in Devendra Dwivedi vs Union of India & ors. [Writ Petition(s) (Criminal) No(s). 272/2020, dated January 7, 2021] dismissed writ petition under Article 32 of the Constitution of India, challenging constitutional validity of certain provisions of Central Goods and Services Tax Act, 2017 (CGST Act) pertaining to powers of inspection, search, seizure, arrest and penalties & prosecution. Held that, it would be appropriate to approach High Court for remedy by way of a petition under Article 226 of the Constitution of India, so that the Hon’ble Supreme Court has the benefit of the considered view of the jurisdictional High Court.

Facts:-

The Writ Petition had been filed by Devendra Dwivedi (“Petitioner”) invoking the jurisdiction of the Hon’ble Supreme Court under Article 32 of the Constitution of India wherein, the following reliefs have been sought:

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