HC upholds GST arrest & prosecution provisions citing SC ruling

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  • Last Updated on 8 August, 2025

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GST arrest provisions prosecution under GST constitutional validity HC judgment SC ruling CGST Act Punjab & Haryana GST Act

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

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied