GST Search Grievance Cannot Invoke Criminal Jurisdiction Under Section 528 BNSS: Madras High Court

The Madras High Court on 4 August held that a grievance concerning search or inspection by Goods and Services Tax (GST) authorities cannot be brought within the scope of Section 528 of the Bharatiya Nagarik Suraksha Sanhita(BNSS), merely because tax officials are empowered to conduct search and seizure while following criminal procedure.  Justice D. Bharatha Chakravarthy declined to entertain…