https://www.taxtmi.com/caselaws?id=400514 GST investigation powers cannot be exercised through violence or coercion; the Court stated that no law under the CGST regime authorises physical force during search or interrogation, and treated protection from torture as part of the right to life and personal liberty. In the exceptional facts before it, the Court also permitted interrogation only on weekdays between 10:30 a.m. and 5:00 p.m., with counsel within visible range but beyond hearing distance, and rejected late-night questioning as inconsistent with personal liberty. Because of concerns about the officer's conduct, the enquiry was directed away from that officer, with only a limited appearance of the principal petitioners at New Delhi and the remaining enquiry to continue at Hyderabad. en-us Fri, 06 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400514 GST investigation powers cannot be exercised through violence or coercion; the Court stated that no law under the CGST regime authorises physical force during search or interrogation, and treated protection from torture as part of the right to life and personal liberty. In the exceptional facts before it, the Court also permitted interrogation only on weekdays between 10:30 a.m. and 5:00 p.m., with counsel within visible range but beyond hearing distance, and rejected late-night questioning as inconsistent with personal liberty. Because of concerns about the officer's conduct, the enquiry was directed away from that officer, with only a limited appearance of the principal petitioners at New Delhi and the remaining enquiry to continue at Hyderabad. Case-Laws GST Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400514