Supreme Court of India · GST · AKHB case note
Vikas Jindal v. Union of India & Ors.
Writ Petition (Criminal) No. 33/2025
No neutral or reported citation is printed in the official source PDF. ·
Final disposal by signed Supreme Court order.
Union of India and respondents on dismissal of the constitutional challenge.
01 · Facts of the case and issues
Vikas Jindal sought a declaration that sections 69 and 70(1) of the CGST Act, 2017 were unconstitutional. The Court recorded that no one appeared for him even on the second call. The Additional Solicitor General relied on Radhika Agarwal v. Union of India and Others, (2025) 6 SCC 545, particularly paragraph 79.
Source: Official PDF paras 1–3, p. 1.
02 · Discussion and reasoning of the Hon’ble Court
The order reproduced the earlier holding that GST penalty and prosecution machinery, including summons, arrest and prosecution powers, is ancillary to the legislative power to levy and collect GST under Article 246A. It noted that Radhika Agarwal had rejected the vires challenge to sections 69 and 70. The present Court applied that precedent rather than providing a new extended constitutional analysis.
Source: Official PDF para 3, pp. 1–2, quoting Radhika Agarwal para 79.
03 · Judicial decision and operative relief
In light of Radhika Agarwal, the Court held that no further orders were required and dismissed the writ petition. Pending applications were disposed of. Although non-appearance was recorded, the signed order expressly grounds the disposal in the cited constitutional precedent.
Source: Official PDF paras 4–5, p. 2; corresponding record of proceedings, p. 3.
04 · In favour of
The constitutional challenge failed and the writ petition was finally dismissed. The source does not decide whether a particular arrest or summons complied with statutory safeguards, nor determine tax liability or criminal guilt.
Source: Official PDF paras 2–5, pp. 1–2.
05 · AKHB REVIEW POINT
AKHB analysis: A general challenge to the legislative competence or vires of these provisions must address Radhika Agarwal directly. Distinguish such a challenge from a fact-specific contention that officers failed to satisfy statutory conditions or procedural safeguards. This short disposal should be read with the complete earlier judgment; it does not validate every individual arrest or summons. Record this proceeding as criminal writ jurisdiction: the DLA inventory’s civil description is inconsistent with the signed order and record of proceedings.
Source: AKHB analysis based on official PDF paras 1–5; no additional judicial holding.
Source and verification
Official Supreme Court PDF: two-page signed order and one-page record of proceedings. · Individual hosted copy of the original judgment
Complete three-page official PDF read and visually checked, including signed order and record of proceedings.
Source checked 2026-10-18. Paragraph references follow the identified official judgment; PDF-page references follow that source file. The court’s printed paragraph numbers may differ from commercial reporting.
Both the signed order and record of proceedings identify WP (Criminal) No. 33/2025.
The decision date is 13 August 2026; the later digital-signing date is not the decision date.
Citation (2025) 6 SCC 545 refers to Radhika Agarwal, not to the present order.
Statutory scope
Statutory references are confined to the source; no current-law consolidation is claimed.
Later treatment and present applicability
Subsequent treatment and implementation have not been comprehensively checked. This note records the decision as delivered and does not certify that no later proceedings exist.
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