Summary
- The 57th GST Council Meeting on October 8, 2026, proposed significant amendments to Sections 69 and 132 of the CGST Act, raising questions about their impact on pending GST cases.
- Key changes include withdrawing arrest powers under Section 69 and increasing the prosecution threshold to ā¹5 crore, but these do not automatically apply to ongoing investigations or prosecutions.
- Taxpayers may argue for the application of these beneficial amendments in pending cases, while the Department may assert that existing liabilities remain intact under Section 6 of the General Clauses Act, 1897.
- The ultimate legal implications will depend on the final enacted amendments and their transitional provisions, leaving many questions unresolved for those currently facing prosecution.
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