HC: Parliament competent to make ‘criminal’ provisions in CGST Act, upholds constitutionality of sections 69 & 132

Delhi HC upholds the constitutional validity of Sections 69 & 132 of CGST Act, states that even if these sections could not have been enacted in pursuance to power under Article 246A of Constitution, they could have been enacted under Entry 1 of List III, as laying down of a crime and providing for its punishment is ‘criminal law’ and thus, both Sections 69 & 132 falls within the legislative competence of Parliament; Finds that “There is always a presumptio...