https://www.taxtmi.com/caselaws?id=405530 Where intelligence-based GST enforcement has already been initiated by one competent unit, parallel searches by other units may be restrained at the interim stage, with the investigation allowed to continue through the first commissionerate. Repeated searches at business and residential premises can also justify interim protection where they appear excessive or coercive. The Court treated the frequency of searches and the residence visits as sufficient to warrant restraint pending reply, and directed that any further search activity must avoid invasion of privacy and remain proportionate. en-us Wed, 17 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405530 Where intelligence-based GST enforcement has already been initiated by one competent unit, parallel searches by other units may be restrained at the interim stage, with the investigation allowed to continue through the first commissionerate. Repeated searches at business and residential premises can also justify interim protection where they appear excessive or coercive. The Court treated the frequency of searches and the residence visits as sufficient to warrant restraint pending reply, and directed that any further search activity must avoid invasion of privacy and remain proportionate. Case-Laws GST Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405530