Facts of the Case: In this case, the petitioner challenged the Prohibition Order in Form GST INS-03 dated 07.02.2024 and the Seizure Order in Form GST INS-02 dated 27.02.2024, issued pursuant to inspection and search under Section 67 of the GST enactments. During inspection on 07.02.2024, certain goods (13 items) were handed over for safe … Continue reading 28.02.2026: Search and seizure powers under GST are subject to judicial scrutiny and cannot be exercised indefinitely without statutory backing: Madras High Court