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

Last updated: 13 January 2021

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Quick Summary

The Supreme Court of India has dismissed a writ petition challenging the constitutional validity of several provisions within the CGST Act, 2017. These provisions relate to powers of inspection, search, seizure, arrest, and penalties. The Court directed the petitioner to pursue their remedies before the High Court under Article 226 of the Constitution, stating it would benefit from the High Court's considered view.

Court :
Supreme Court of India

Brief :
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.

Citation :
Devendra Dwivedi vs Union of India & ors. [Writ Petition(s) (Criminal) No(s). 272/2020

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