Judicial Scrutiny of Arrest Powers under GST Legislation: Balancing Individual Rights and Statutory Duties

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ical issues pertaining to the enforcement of summons under the Central Excise Act 1944, as applicable to service tax and the Central Goods and Service Tax Act 2017 (CGST Act 2017), in a case involving the State of Gujarat. This case presents significant insights into the interpretation and application of legal provisions relating to Goods and Services Tax (GST) compliance and enforcement in India. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ysis * Compliance with Summons under GST Legislation: The core issue revolved around the legal obligations of individuals when summoned under the GST framework. The case underscores the duty to comply with lawful summons, a cornerstone in the enforcement mechanism of tax laws. * High Court's Jurisdiction and Approach: The Supreme Court critically analyzed the High Court's jurisdict .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment. * Protection against Arbitrary Arrest: A significant aspect of the judgment was the discussion on safeguards against arbitrary arrest in the context of GST laws, aligning with constitutional protections. Conclusion Reached by the Supreme Court The Supreme Court allowed the appeal by the State of Gujarat, setting aside the High Court's order. It emphasized the necessity for the resp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X