S. 69 and 70 under GST is not Violative of Article 20(3) or 21, Parliament Competent to Enact such...

The Delhi High Court has upheld the constitutional validity of Sections 69 and 70 of the GST Act, ruling that they are not violative of Articles 20(3) or 21 of the Indian Constitution. The court, following a precedent set by the Supreme Court, stated that the Parliament has the legislative competence to enact provisions for summons and arrest as they are ancillary and incidental to the power to levy and collect Goods and Services Tax. The court's decision is a significant victory for the government and reinforces the principle that a person can be prosecuted for a tax crime.