In a recent judicial session, the Supreme Court of India delved into a series of petitions challenging the penal clauses of the Goods and Services Tax (GST) Act, along with provisions of the Customs Act. Amidst these discussions, the Court articulated concerns regarding the vagueness encapsulated within Section 69 of the GST Act, particularly concerning arrest provisions. The bench, comprising Justices Sanjiv Khanna, MM Sundresh, and Bela M Trivedi, expressed a steadfast commitment to interpreting the law in a manner that fortifies individual liberties and ensures citizens are shielded from undue harassment.
During the proceedings, Senior Advocate Siddharth Luthra, representing the petitioners, underscored the necessity for arrest under the GST Act to be preceded by a conclusive adjudication of the purported tax liability. Luthra passionately argued that safeguarding individual liberty until the precise nature of the offense is unequivocally established is paramount. Responding to these arguments, Justice Khanna acknowledged the complexity of the issue, remarking on the challenges posed by the current provisions.
The Court further probed into the enforcement mechanisms under the GST Act, questioning the distinction between genuine cases and instances of fraudulent activities. The discussion also encompassed the categorization of officers under the GST Act as “police officers” and the consequential application of relevant provisions from the Criminal Procedure Code.
Integral to the deliberations was the discourse surrounding the imperative of judicial oversight during investigations and the right to access legal counsel. The Court underscored the fundamental principles of fair interrogation and the protection against self-incrimination.
Consequently, the Court deferred the matter for further deliberation, with the next hearing scheduled for May 8, under the case title: Radhika Agarwal v. Union of India and Ors., W.P.(Crl.) No. 336/2018. This meticulous examination reflects the Court’s unwavering commitment to upholding constitutional values and ensuring the equitable application of the law.
