https://www.taxtmi.com/caselaws?id=391360 Powers under the GST search provisions were held to be limited to searching the notified premises and seizing relevant material, and they did not authorise officers to remain after completion of the search, interrogate residents, or record statements without summons under section 70. The continued presence of the search party was therefore unauthorized and illegal. The Court further held that prolonged surveillance, restriction on movement, and coercive questioning of family members in the residential premises, without express statutory authority, violated Article 21 and amounted to an unlawful intrusion into personal liberty and privacy. The search could not be transformed into a continuing custodial presence or a search for the taxable person. en-us Tue, 24 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391360 Powers under the GST search provisions were held to be limited to searching the notified premises and seizing relevant material, and they did not authorise officers to remain after completion of the search, interrogate residents, or record statements without summons under section 70. The continued presence of the search party was therefore unauthorized and illegal. The Court further held that prolonged surveillance, restriction on movement, and coercive questioning of family members in the residential premises, without express statutory authority, violated Article 21 and amounted to an unlawful intrusion into personal liberty and privacy. The search could not be transformed into a continuing custodial presence or a search for the taxable person. Case-Laws GST Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391360