CGST Act not empower officials to record statements of family members through Coercion

Paresh Nathalal Chauhan Vs. State Of Gujarat (Gujarat High Court) The case pertains to search and seizure operations conducted by GST officials on the residential premises of the petitioner. The Gujarat HC was displeased by the manner in which the search and seizure operations were conducted by the officials and recorded the following order. High Court further held that stay of GST officers for 8 days at taxpayers House was illegal. High Court Held That Section 67(2) of the Act empowers the authorised officer to search and seize the goods, documents or books or things – however, s.67(2)...