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I agree with Rut. What is to be gained by a coach employing this tactic?
Send the sub back and promptly put the ball in play.
Rule 3-3-2
The substitute shall remain outside the boundary until an official beckons, whereupon he/she SHALL enter immediately.
Unfortunately there is no penalty given. Seems to me the Substitute technical in Rule 10 used to have failure to enter when beckoned but it is no longer there.
As a stretch you could assess the Team T (Rule 10-1-5b) if you feel it is a tactic by the coach but I highly discourage this.
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