https://www.taxtmi.com/article/detailed?id=10730 Search and seizure under GST must rest on a reason to believe grounded in recorded information; courts may quash searches only if that belief lacks any rational connection to material or is non-existent. Operational safeguards include prohibition on recoveries during search proceedings, deferral of voluntary payments until officers leave premises, grievance remedies for coerced payments, and procedural limits on interrogation and officer participation. Administrative objections under the rules and disciplinary action for officer misconduct are available as remedial mechanisms. en-us Sat, 01 Oct 2022 09:47:55 +0530 Sat, 01 Oct 2022 09:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10730 Search and seizure under GST must rest on a reason to believe grounded in recorded information; courts may quash searches only if that belief lacks any rational connection to material or is non-existent. Operational safeguards include prohibition on recoveries during search proceedings, deferral of voluntary payments until officers leave premises, grievance remedies for coerced payments, and procedural limits on interrogation and officer participation. Administrative objections under the rules and disciplinary action for officer misconduct are available as remedial mechanisms. Articles Goods and Services Tax - GST Sat, 01 Oct 2022 09:47:55 +0530 https://www.taxtmi.com/article/detailed?id=10730