2020 (12) TMI 833 - HC - GST

Constitutional validity of sub-section (4) of the Section 16 of the Central Goods and Services Tax Acts, 2017 - Vires of Articles 14, 19 and 300A respectively of the Constitution of India - HELD THAT - Let Notice be issued to the respondents, returnable on 24.02.2021 - Notice shall also be issued to the Attorney General of India. Prima facie, it appears that the impugned recovery order / Notice dated 20.10.2020 is without any show-cause or assessment proceedings. Till the next date of hearing, there shall not be any coercive recovery proceedings towards the dues pursuant to the recovery order dated 20.10.2020 - Application disposed off.

Summary

The High Court of Gujarat issued a notice to respondents challenging the constitutional validity of sub-section (4) of Section 16 of the Central Goods and Services Tax Act, 2017. Coercive recovery proceedings were stayed until the next hearing date. The case will be heard along with other Special Civil Applications.