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of <h1>New GST Search Guidelines Stress Transparency, Witness Presence & COVID-19 Precautions; Follow Code of Criminal Procedure 1973.</h1> The Central Board of Indirect Taxes and Customs has issued guidelines for conducting search operations under the GST framework, emphasizing adherence to the Code of Criminal Procedure, 1973. Key instructions include obtaining proper search authorization, ensuring the presence of independent witnesses, and maintaining transparency through measures such as videography and detailed documentation. Officers must respect social and religious sentiments, especially concerning women, children, and the elderly. Precautionary measures for COVID-19 are mandated. These guidelines aim to rectify procedural discrepancies observed in past operations to strengthen judicial scrutiny and ensure compliance with existing regulations.
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