Chhattisgarh HC Bars Coercive Action in Fake ITC Probe if Assessee Cooperates

Harsh Wadhwani Vs Additional Director General Directorate General of GST Intelligence (Chhattisgarh High Court) The Chhattisgarh High Court heard a petition filed by Harsh Wadhwani concerning an investigation by the Directorate General of GST Intelligence (DGGI) into alleged fake Input Tax Credit (ITC) claims. The petitioner, operating a trading business under M/s. Vijay Laxmi Trade Company, sought to quash the notices and summons related to the inquiry, and requested the withdrawal of a negative balance/block created in their Electronic Credit Ledger (ECL). I. Background of the Dispute The in...