Search & Seizure — Sub-section (2) of section 67 of the CGST Act empowers the authorised officer to search and seize goods, documents or books or things but in exercise of powers under sub-section (2) of section 67 of the CGST Act, it is not permissible for the authorised officer to use coercive measures against family members to find out the whereabouts of the taxable person. — Paresh Nathalal Chauhan Vs. State of Gujarat [2019] 17 TAXLOK.COM 073 (Gujarat)