Coercive tax collection prohibited; forced reversal of input tax credit during search deemed impermissible, with investigatory remedies preserved.
Dispute involved a search under Section 67 and an alleged coerced reversal of Input Tax Credit from the petitioner's Electronic Credit Ledger for supplies from a supplier with retrospectively cancelled registration; the court found such coercive recovery during search impermissible and directed restoration of the ITC while preserving the department's power to investigate and, if ineligible or fraudulent ITC is found, pass appropriate protective orders.