Trader seeks protection from coercive action in fake GST ITC probe; Chhattisgarh HC directs to appear before DGGI, bars coercive steps

The Chhattisgarh High Court granted interim protection to a trader accused of availing fake Input Tax Credit (ITC), directing them to cooperate with the Directorate General of GST Intelligence (DGGI) but restraining authorities from coercive action. The Court balanced the need for investigation with protection of individual rights, reiterating that coercive recovery before conclusion of verification is impermissible. The ruling highlights procedural fairness in GST enforcement.