Court Highlights Limits on GST Officers' Search Powers to Prevent Fear Among Taxpayers and Misuse of Authority.

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....Powers of officers conducting search and seizure to remain stayed in the premises for unlimited period - Key person was not found at home during search - Protection of such action u/s 157 of the GST Acts may unleash a regime of terror insofar as the taxable persons are concerned - this court does not condone any alleged illegal acts on the part of the petitioner and in case he has indulged in any illegalities, the law should take its own course. However, the court found it necessary to pass the present order to curb any further abuse of powers in this manner by the authorities under the GST Acts.....