A search was conducted at the residential premises of he petitioner which went from 11-10 -2019 to 18 -10 2019 . The petitioner for all eight days , during which period the family members were at the mercy of the authorised officers and were confined to the searched premises and kept under surveillance and were not permitted to leave the premises without the permission of the authorised Officer has shocked the consciousness of the Court . On writ the Court held that the action of the GST authorities of camping in the assessee’s home for 8 days and placing him under house arrest is illegal & a blatant abuse of powers. It has shocked the conscience of the court. This unauthorised action of the officers may tantamount to an offence under the Indian Penal Code. The officials cannot take shelter behind ignorance of law to justify their illegal actions. It is a matter of deep regret that the Chief Commissioner has attempted to justify such wrongful action on the part of the officials. Court also observed that  “ However, the court found it necessary  to pass the present order  to curb any further abuse of powers in this manner by the authorities under the GST Act “. The matter is listed for hearing  on 23-01 2020 .    ( C/SCA/ 18463 /2019 dt. 24-12-2019