https://www.taxtmi.com/caselaws?id=793367 Letters issued by GST authorities to customers before any order-in-original had crystallised tax liability were invalid and could not support coercive recovery or further action. Where only a tax proposal was pending, such pre-adjudication communication had no legal basis for enforcement. The revenue's right to proceed lawfully after adjudication was preserved, including recovery under Section 79(1)(c) of the GST enactments, and the availability of refund proceedings under Section 54 remained unaffected. The decision therefore distinguishes impermissible pre-assessment coercive communication from lawful post-adjudication recovery. en-us Wed, 03 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793367 Letters issued by GST authorities to customers before any order-in-original had crystallised tax liability were invalid and could not support coercive recovery or further action. Where only a tax proposal was pending, such pre-adjudication communication had no legal basis for enforcement. The revenue's right to proceed lawfully after adjudication was preserved, including recovery under Section 79(1)(c) of the GST enactments, and the availability of refund proceedings under Section 54 remained unaffected. The decision therefore distinguishes impermissible pre-assessment coercive communication from lawful post-adjudication recovery. Case-Laws GST Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793367