GST Authorities' Power Of Arrest Under CGST Act Prima Facie Constitutional : Delhi High Court

The Delhi High Court has expressed a prima facie view to uphold Sections 69 and 132 of the Central Goods and Service Tax (CGST) Act provision which gives the authorities the power to arrest any person if there exists a  "reason to believe"  that the person has committed tax evasion. A Division Bench of  Justices Manmohan Singh  and  Sanjeev Narula  was hearing a plea…