TMI Blog2020 (6) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... without jurisdiction, having no backing of the constitutional provisions. HELD THAT:- Notice of motion for 30.07.2020. - CWP No.8004 of 2020(O&M) - - - Dated:- 12-6-2020 - Mr. JASWANT SINGH AND Mr SANT PARKASH, JJ. For the Petitioner : Mr. Jagmohan Bansal, Advocate ORDER Hearing conducted through Video Conferencing. Petitioner-Tarun Bassi is the proprietor of M/s Broadway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e , inter alia, is laid to the vires of Section 69 and 132 of The Punjab Goods and Service Tax Act, 2017 (for short PGST Act, 2017 ). It is inter alia submitted that as per the Scheme of the Constitution of India, there are two sources from which power to legislate flows i.e.:- (i) Schedule VII read with Article 246; (ii) a specific Article for example Article 35, Article 323B, Article 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention is sought to be fortified with the cited entries of Schedule VII and different Articles of the Constitution i.e. (i) Entry 93 of Union List and 64 of State List specifically empowers Legislature to make law for offences against laws with respect to any of the matters in the Union/State List. Thus Union and State Legislature while introducing any enactment in exercise of powers conferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matters mentioned in clause-(a). It is thus vehemently contended that the criminal trial for the offences under Section 132 of the PGST Act, 2017 as also the arrest under Section 69 are without jurisdiction, having no backing of the constitutional provisions. We find considerable force in the submissions raised and demonstrated by Mr. Jagmohan Bansal, Advocate for the Petitioner. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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