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    <title>2021 (2) TMI 701 - GUJARAT HIGH COURT</title>
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    <description>The High Court directed the issuance of guidelines prohibiting recovery during search/inspection proceedings under the GST Act. Assessees were instructed to make voluntary payments only after the conclusion of search proceedings and officers&#039; departure. The judgment mandated a complaint/grievance filing facility post-search to address any unjust payments. Strict disciplinary action against officers acting against guidelines was emphasized, highlighting the importance of compliance and deterring misconduct. The matter was adjourned for further proceedings, with officers instructed to participate promptly in video conferences.</description>
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