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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

The powers vested in the officer armed with a search warrant are ...


Search Warrant Limits Officer to Premises; Must Leave After Search, Cannot Wait Indefinitely for Person or Contacts.

January 25, 2020

Case Laws     GST     HC

The powers vested in the officer armed with a search warrant are limited to searching the entire premises. Once the premises are searched, the search party would have to leave the premises and cannot wait there indefinitely for days on end under the expectation that the person whom they are searching for may return home or may contact his family members.

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