https://www.taxtmi.com/article/detailed?id=16232 Interim coercive measures under GST, including blocking of the electronic credit ledger and attachment of bank accounts, are criticised as having been taken after adjudication orders passed near the extended limitation period, while the validity of notifications under Section 168A extending time for orders under Section 73 remained under judicial consideration. The note emphasises that the statutory scheme requires lawful adjudication before recovery and that pending writ challenges on limitation and vires call for administrative restraint rather than pre-emptive enforcement. en-us Mon, 20 Apr 2026 08:30:54 +0530 Mon, 20 Apr 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16232 Interim coercive measures under GST, including blocking of the electronic credit ledger and attachment of bank accounts, are criticised as having been taken after adjudication orders passed near the extended limitation period, while the validity of notifications under Section 168A extending time for orders under Section 73 remained under judicial consideration. The note emphasises that the statutory scheme requires lawful adjudication before recovery and that pending writ challenges on limitation and vires call for administrative restraint rather than pre-emptive enforcement. Articles Goods and Services Tax - GST Mon, 20 Apr 2026 08:30:54 +0530 https://www.taxtmi.com/article/detailed?id=16232