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Validity and nature of search proceedings.

Search & Seizure — Sub-section (2) of section 157 of the GST Acts says that no suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under the Act for anything which is done or intended to be done in good faith under the Act or the rules made thereunder. However, where the authorisation was for search and seizure of goods liable to confiscation, documents, books or things and the concerned officer converted it into a search for a person and an investigation, which is not otherwise backed by any statutory provision, it may be difficult to accept that such action was in good faith. Protection of such action under section 157 of the GST Acts may unleash a regime of terror insofar as the taxable persons are concerned. Thus, it necessary to pass the order to curb any further abuse of powers by the authorities under the GST Acts. — Paresh Nathalal Chauhan Vs. State of Gujarat [2019] 19 TAXLOK.COM 116 (Gujarat)