SC Upholds Constitutional Validity of Section 69 GST Arrest Powers

Rakesh Kumar Vs Union of India & Anr. (Supreme Court of India)

Material Facts

The writ petition primarily challenged the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017, which empowers GST officials to arrest offenders.

Procedural History

The matter came before the Supreme Court by way of a writ petition challenging the constitutional validity of Section 69 of the CGST Act, 2017.

Legal Issue

Whether Section 69 of the Central Goods and Services Tax Act, 2017, empowering GST officials to arrest offenders, is constitutionally valid.

Relevant Statutory Provision

• Section 69 of the Central Goods and Services Tax Act, 2017.

Court’s Findings and Reasoning

The Supreme Court noted that the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 had already been upheld by a three-Judge Bench of the Court in Radhika Agarwal vs. Union of India & Ors. (2025) 6 SCC 545.

Relying on the said judgment, the Court disposed of the present writ petition in terms of the earlier decision.

Final Ruling

The writ petition was disposed of in terms of the judgment in Radhika Agarwal vs. Union of India & Ors. (2025) 6 SCC 545. Any interim order stood vacated, and pending applications, if any, were also disposed of.