https://www.taxtmi.com/caselaws?id=387700 The Gujarat High Court, in a judgment by Justice Harsha Devani, found that officers conducting a search and seizure under section 67 of the CGST Act exceeded their authority by staying at the premises for an extended period, seizing records, and questioning family members. The court criticized these actions as unauthorized, unlawful, and an abuse of power. As a result, the court directed the Commissioner of State Tax, Ahmedabad, to conduct an inquiry and submit a report. It emphasized the importance of upholding the rule of law and ensuring that authorities act within legal bounds to protect individuals' rights during such processes. en-us Fri, 25 Oct 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387700 The Gujarat High Court, in a judgment by Justice Harsha Devani, found that officers conducting a search and seizure under section 67 of the CGST Act exceeded their authority by staying at the premises for an extended period, seizing records, and questioning family members. The court criticized these actions as unauthorized, unlawful, and an abuse of power. As a result, the court directed the Commissioner of State Tax, Ahmedabad, to conduct an inquiry and submit a report. It emphasized the importance of upholding the rule of law and ensuring that authorities act within legal bounds to protect individuals' rights during such processes. Case-Laws GST Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387700