The Hon’ble Delhi High Court in the case of M/s. Bhagat Ram Om Prakash Private Limited & Anr. v. The Commissioner Central Tax GST Delhi-East [W.P. (C) 12304/2023 dated September 19, 2023] stayed the proceedings under the search, conducted based on the directions issued by the Special Judge, for checking the source of the amount, and directed the proper officer to authorized the search only if all the conditions specified under Section 67 of the Central Goods and Service Tax Act, 2017 (“the CGST Act”) are fulfilled.