In February 2025, the Supreme Court upheld the constitutional validity of which sections of the Goods and Services Tax Act, which provide for the power to arrest and the power to summon?

Correct option is B

The correct answer is (b) Sections 69 and 70
Explanation:
• In February 2025, the Supreme Court of India upheld the constitutional validity of Sections 69 and 70 of the GST Act.
• Section 69: Grants power to GST officers to arrest individuals suspected of committing serious offences under the Act such as tax evasion or issuance of fake invoices.
• Section 70: Provides the power to summon any person deemed necessary for inquiries under the Act, including production of documents or giving evidence.
• The Court ruled that these provisions are ancillary and incidental to the power to levy and collect GST, and hence constitutionally valid.
• This judgment reinforces the enforcement mechanism under GST to prevent fraud and ensure compliance.
Information Booster:
• These powers are aligned with similar provisions under other taxation laws such as the Income Tax Act and Customs Act.
• The ruling emphasizes a balance between administrative enforcement and individual rights under due process.
Additional Knowledge:
Sections 23 and 24 (Option a)
• Deal with persons not liable for registration and compulsory registration, respectively.
• Do not relate to enforcement powers like arrest or summons.
Sections 31 and 32 (Option c)
• Concern tax invoices and prohibition of unauthorized collection of tax, not legal powers of enforcement.
• Important for compliance but not related to judicial proceedings or powers of officers.
Sections 44 and 45 (Option d)
• Relate to annual return and final return under GST compliance.
• These are procedural filing requirements, not enforcement tools.