{"id":2927,"date":"2025-03-03T13:20:21","date_gmt":"2025-03-03T07:50:21","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2927"},"modified":"2025-03-03T13:20:21","modified_gmt":"2025-03-03T07:50:21","slug":"gst-acts-and-customs-act-are-not-a-complete-code-for-search-seizure-and-arrest-provisions-of-crpc-would-apply-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gst-acts-and-customs-act-are-not-a-complete-code-for-search-seizure-and-arrest-provisions-of-crpc-would-apply-sc","title":{"rendered":"GST Acts and Customs Act, 1962 Are Not a Complete Code for Search, Seizure, and Arrest; Provisions of CrPC Would Apply | SC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000389692\/gst-acts-and-customs-act-1962-are-not-a-complete-code-for-search-seizure-and-arrest-provisions-of-crpc-would-apply-sc\">Radhika Agarwal Versus Union of India (2025) 27 Centax 425 (S.C.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Sanjiv Khanna<\/strong>, CJI., <strong>M.M. Sundresh<\/strong> &amp; <strong>Bela M. Trivedi<\/strong>, JJ.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee was arrested under Section 104(1) of the Customs Act, 1962, and Sections 69 and 70 of the GST Acts for alleged tax evasion. The petitioner challenged the arrest as arbitrary, contending that under the Customs Act, arrest requires &#8216;reasons to believe&#8217;\u2014a higher threshold than &#8216;mere suspicion&#8217; under Section 41 of Cr.P.C., 1973. It was argued that in GST matters, arrest without adjudication of tax liability violates natural justice. The appeal questioned the procedural validity of the arrest before the Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Supreme Court held that the power of arrest must adhere to constitutional safeguards. Under Section 104(1) of the Customs Act, an arrest requires substantive material rather than mere suspicion. In GST matters, Article 246A affirms that the powers to summon, arrest, and prosecute are ancillary and incidental to the authority to levy and collect GST. Consequently, Sections 69 and 70 of the GST Acts are not ultra vires the Constitution.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>A.R. Antulay v. Ramdas Sriniwas Nayak \u2014 (1984) 2 SCC 500 \u2014 Referred [Para 13]<\/li>\n<li>Adri Dharan Das v. State of W.B. \u2014 (2005) 4 SCC 303 \u2014 Referred [Para 11]<\/li>\n<li>Arvind Kejriwal v. Directorate of Enforcement \u2014 (2025) 2 SCC 248 \u2014 Followed [Para 46]<\/li>\n<li>Ashok Munilal Jain and Another v. Asstt. Director, Directorate of Enforcement \u2014 (2018) 16 SCC 158 \u2014 Referred [Para 51]<\/li>\n<li>Bharat Bhushan v. Director General of GST Intelligence \u2014 [SLP (Crl.) No. 8525\/2024] \u2014 Distinguished [Para 70]<\/li>\n<li>D.K. Basu v. State of West Bengal. \u2014 (1997) 1 SCC 416 \u2014 Referred [Para 21]<\/li>\n<li>Directorate of Enforcement v. Deepak Mahajan \u2014 (1994) 3 SCC 440 \u2014 Referred [Para 17]<\/li>\n<li>Directorate of Revenue Intelligence v. Jugal Kishore Samra \u2014 (2011) 12 SCC 362 \u2014 Referred [Para 26]<\/li>\n<li>Elel Hotels &amp; Investments Ltd. and Others v. Union of India \u2014 (1989) 3 SCC 698 \u2014 Referred [Para 75]<\/li>\n<li>Express Hotels (P) Ltd. v. State of Gujarat \u2014 (1989) 3 SCC 677 \u2014 Referred [Para 75]<\/li>\n<li>Government of India and Others v. Smt. Alka Subhash Gadia \u2014 (1) SCC 496 \u2014 Referred [Para 5]<\/li>\n<li>Gurbaksh Singh Sibbia v. State of Punjab \u2014 (1980) 2 SCC 565 \u2014 Followed [Para 70]<\/li>\n<li>Hans Muller of Nurenburg v. Superintendent, Presidency Jail, Calcutta \u2014 1 SCR 1284 \u2014 Referred [Para 75]<\/li>\n<li>Illias v. Collector of Customs \u2014 2 SCR 613 \u2014 Referred [Para 15]<\/li>\n<li>Makemytrip (India) Private Limited and Another v. Union of India and Others \u2014 2016 SCC OnLine Del 4951 \u2014 Referred [Para 58]<\/li>\n<li>Mineral Area Development Authority and Another v. Steel Authority of India \u2014 (2024) 10 SCC 1 \u2014 Referred [Para 75]<\/li>\n<li>Nandini Satpati v. P.L. Dani and Another \u2014 (1978) 2 SCC 424 \u2014 Referred [Para 65]<\/li>\n<li>Om Prakash and Another v. Union of India and Another \u2014 (2011) 14 SCC 1 \u2014 Referred [Para 2]<\/li>\n<li>Om Prakash v. Union of India \u2014 (2011) 14 SCC 1 \u2014 Distinguished [Para 48]<\/li>\n<li>Pankaj Bansal v. Union of India and Others \u2014 2023 SCC OnLine SC 1244 \u2014 Referred [Para 31]<\/li>\n<li>Poolpandi and Others v. Superintendent, Central Excise and Others \u2014 (1992) 3 SCC 259 \u2014 Referred [Para 69]<\/li>\n<li>Prabir Purkayastha v. State of NCT of Delhi \u2014 (2024) 7 SCC 576 \u2014 Referred [Para 31]<\/li>\n<li>R.S. Joshi, Sales Tax Officer, Gujarat and Others v. Ajit Mills Limited and Another \u2014 (1977) 4 SCC 98 \u2014 Referred [Para 75]<\/li>\n<li>Ramesh Chandra Mehta v. State of West Bengal \u2014 2 SCR 461 \u2014 Referred [Para 15]<\/li>\n<li>Sardar Baldev Singh v. CIT Delhi and Ajmer \u2014 1960 SCC OnLine SC 147 \u2014 Referred [Para 75]<\/li>\n<li>Shri Gurbaksh Singh Sibbia and Others v. State of Punjab \u2014 (1980) 2 SCC 565 \u2014 Referred [Para 19]<\/li>\n<li>State of Gujarat v. Choodamani Parmeshwaran Iyer \u2014 2023 SCC OnLine SC 1043 \u2014 Distinguished [Para 70]<\/li>\n<li>State of Gujarat v. Choodamani Parmeshwaran Iyer \u2014 2023 SCC OnLine SC 1043 \u2014 Referred [Para 70]<\/li>\n<li>State of Punjab v. Barkat Ram \u2014 3 SCR 338 \u2014 Referred [Para 15]<\/li>\n<li>State of Rajasthan v. G. Chawla and Another \u2014 1958 SCC OnLine SC 33 \u2014 Referred [Para 75]<\/li>\n<li>Sushila Aggarwal and others v. State (NCT of Delhi) \u2014 (2020) 5 SCC 1 \u2014 Referred [Para 70]<\/li>\n<li>Sushila Aggarwal v. State (NCT of Delhi) \u2014 (2020) 5 SCC 1 \u2014 Followed [Para 70]<\/li>\n<li>The United Provinces v. Mst. Atiqa Begum \u2014 AIR 1941 FC 16 1940 SCC OnLine FC 11 \u2014 Referred [Para 75]<\/li>\n<li>Tofan Singh v. State of Tamil Nadu \u2014 (2021) 4 SCC 1 \u2014 Referred [Para 15]<\/li>\n<li>Union of India v. Ashok Kumar Sharma \u2014 (2021) 12 SCC 674 \u2014 Referred [Para 20]<\/li>\n<li>Union of India v. Padam Narain Aggarwal \u2014 2008 (13) SCC 305 \u2014 Referred [Para 7]<\/li>\n<li>Vijay Madanlal Choudhary and Others v. Union of India \u2014 2022 SCC OnLine SC 929 \u2014 Referred [Para 31]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Radhika Agarwal Versus Union of India (2025) 27 Centax 425&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2944,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-2927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Acts and Customs Act, 1962 Are Not a Complete Code for Search, Seizure, and Arrest; Provisions of CrPC Would Apply | SC<\/title>\n<meta name=\"description\" content=\"The Supreme Court upheld the constitutional validity of GST arrest provisions while ruling that arrests under the Customs Act require substantive material, not mere suspicion.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/gst-acts-and-customs-act-are-not-a-complete-code-for-search-seizure-and-arrest-provisions-of-crpc-would-apply-sc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Acts and Customs Act, 1962 Are Not a Complete Code for Search, Seizure, and Arrest; 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