No Recovery Should Be Made At The Time Of Search/Inspection Under Any Circumstances: Gujarat High Court Directs GST Officials

In a crucial order, the Gujarat High Court directed the Central Board of Indirect Taxes and Customs as well as the Chief Commissioner of Central/State Tax of the State of Gujarat, inter alia, to make no recovery in any mode at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017 under any circumstances. The Bench of Justice J. B. Pardiwala and Justice I. J. Vora issued this interim direction following various complaints of coercive recovery by GST officials during the search operations.