Blog > Radhika Agarwal Vs. Union of India
Radhika Agarwal Vs. Union of India
Court: Supreme Court of India
Issue: Whether GST officers can arrest people before trial
Radhika Agarwal challenged the power of GST officers to arrest people without a full investigation or trial, claiming it was being misused to pressure taxpayers.
She said these arrests violated her constitutional rights, and the GST law does not clearly allow such actions. She also challenged the legal sections (69 and 70 of the CGST Act) and said they were misused.
The Supreme Court upheld the law and said tax officers can arrest people — but only under strict rules:
- The reasons for arrest must be written down.
- Arrests can only be made for serious (non-bailable) tax offences.
- Tax officers must follow CBIC guidelines and maintain detailed records.
- People have the right to have a lawyer during questioning.
Also, if anyone is forced to pay tax without proper processing, they can apply for a refund.
This ruling by the Supreme Court of India has upheld the rights of tax authorities to arrest but at the same time also clarified when and how it can be done. This has prevented any loopholes that both the citizens as well as the tax authorities may misuse providing protection from unjust arrests.