The Hon’ble Gujarat High Court in the case of M/s. RHC Global Exports Pvt. Ltd. v. Union of India [R/Special Civil Application No. 5978 of 2023 dated June 06, 2023] held that GST authorities have the power to conduct search and seizure against the assessee operating in Special Economic Zone (“SEZ”) and further applied a cost on the assessee for abusing the due process of law.