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    <title>2026 (3) TMI 1359 - BOMBAY HIGH COURT</title>
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    <description>Challenges to notifications issued under Section 168A of the CGST Act questioned whether that provision authorises extension of the time limit for passing orders and whether the notifications were ultra vires Section 73(4). Following the approach taken in earlier connected matters, the Bombay High Court granted interim protection pending final disposal. The impugned order was stayed, and consequential coercive measures were also stayed or vacated, including blocking of the electronic credit ledger and any attachment, until final hearing.</description>
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      <description>Challenges to notifications issued under Section 168A of the CGST Act questioned whether that provision authorises extension of the time limit for passing orders and whether the notifications were ultra vires Section 73(4). Following the approach taken in earlier connected matters, the Bombay High Court granted interim protection pending final disposal. The impugned order was stayed, and consequential coercive measures were also stayed or vacated, including blocking of the electronic credit ledger and any attachment, until final hearing.</description>
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