
The Hon’ble Supreme Court in Rakesh Kumar v. Union of India & Anr. [Writ Petition (Criminal) No. 439 of 2024 dated June 29, 2026] disposed of the writ petition challenging the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which empowers GST officers to arrest offenders, holding that the constitutional validity of the said provision has already been upheld by a three-Judge Bench of the Hon’ble Supreme Court in Radhika Agarwal v. Union of India & Ors. [(2025) 6 SCC 545] and, accordingly, disposed of the writ petition in terms of the said judgment, while vacating the interim order, if any.
CLICK HERE FOR OFFICIAL JUDGMENT COPY
(Author can be reached at info@a2ztaxcorp.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.


