High courts are increasingly tightening scrutiny over coercive goods and services tax (GST) enforcement measures like registration suspensions and bank account attachments, with tax experts saying the trend could push authorities towards greater procedural discipline. The Bombay High Court’s recent order in the case of Bi-Chem India Pvt Ltd is being seen as part of this wider judicial push. The court on March 11 directed authorities to restore the company’s GST registration after the government informed the Bench that the suspension would be withdrawn and that further action would follow due process, including granting a hearing on the showcause notice. It also held that the recovery notice should not be acted upon until the lawful procedure was followed.