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2020 (12) TMI 833 - HC - GSTConstitutional 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.
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