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    <description>In proceedings arising under Section 67 that may lead to action under Section 74 of the CGST Act, the petitioner challenged coercive enforcement on the basis that the same officer should not act as both investigator and adjudicating authority, relying on a departmental circular and a Delhi High Court order. Taking note of a similar order in connected matters, the Bombay HC granted interim protection and restrained the respondents from taking coercive action against the petitioner until further orders.</description>
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      <description>In proceedings arising under Section 67 that may lead to action under Section 74 of the CGST Act, the petitioner challenged coercive enforcement on the basis that the same officer should not act as both investigator and adjudicating authority, relying on a departmental circular and a Delhi High Court order. Taking note of a similar order in connected matters, the Bombay HC granted interim protection and restrained the respondents from taking coercive action against the petitioner until further orders.</description>
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