2026 (8) TMI 781

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....r / Decisions)<br>Dated:- 4-8-2026<br>CRL OP No. 21452 of 2026 - -<br>GST<br>Hon&#39;ble Mr. Justice D. Bharatha Chakravarthy For the Petitioner(s) : M/s.A.Neeraj For the Respondent(s) : Mr.M.Mohamed Riyaz, Government Advocate (Crl. Side)For R1 to R3 ORDER The prayer in the Criminal Original Petition is directing the respondents 4 to 6 not to harass the petitioner under the guise of en....

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....he four corners of the Code of Criminal Procedure, so as to exercise the power under Section 482 Cr.P.C./528 BNSS. 3. The learned counsel for the petitioner would bring to the notice of the Court that Section 67(10) of TNGST Act 2017, that any search and seizure shall be as per the provisions of Cr.P.C. Merely because the power to conduct search or seizure is given to the tax officials and they....