Case Details: Rajesh Mittal vs. State of Haryana - [2025] 177 taxmann.com 9 (Punjab & Haryana)
Judiciary and Counsel Details
- Mrs. Lisa Gill and Mrs. Sudeepti Sharma, JJ.
- Sardavinder Goyal and Rajiv Malhotra, Advs. for the Petitioner.
- Mrs. Mamta Singla Talwar, DAG, Saurabh Kapoor, Addl. AG and Sourabh Goel, Adv. for the Respondent.
Fact of the Case
The petitioners, in a matter placed before the High Court, challenged the constitutional validity of the provisions conferring power to arrest and laying down the prosecution mechanism under the CGST Act and the Punjab and Haryana GST Act. It was contended that such provisions relating to arrest and prosecution for purposes of levy, collection and enforcement of GST, as well as for checking its evasion, were unconstitutional. The petitioners sought quashing of the complaint on the said ground. The matter was accordingly placed before the High Court.
HC Held
The High Court held that in view of the judgment of the Supreme Court in Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832 / 95 GSTL 225, the challenge to the constitutional validity of the provisions conferring power to arrest and laying down the prosecution mechanism for levy, collection and evasion control under the GST regime could not be sustained. The Court held that the grounds raised in the instant writ petitions for quashing of the complaint did not survive. However, it was clarified that the petitioners were at liberty to pursue any other ground available to them in accordance with law.
List of Cases Reviewed
- Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832/95 GSTL 225 (SC) (para 7), followed
List of Cases Referred to
- Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832/95 GSTL 225 (SC) (para 2).
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