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    <title>2020 (12) TMI 833 - GUJARAT HIGHC COURT</title>
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    <description>A constitutional challenge was raised to section 16(4) of the CGST Act on grounds of arbitrariness, discrimination and violation of fundamental and property rights, and the Court directed notice to the respondents and the Attorney General of India. The order also records a prima facie view that the impugned recovery action appeared to have been initiated without prior show-cause or assessment proceedings. Pending further hearing, the Court restrained coercive recovery and directed the matter to be heard with connected cases.</description>
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      <description>A constitutional challenge was raised to section 16(4) of the CGST Act on grounds of arbitrariness, discrimination and violation of fundamental and property rights, and the Court directed notice to the respondents and the Attorney General of India. The order also records a prima facie view that the impugned recovery action appeared to have been initiated without prior show-cause or assessment proceedings. Pending further hearing, the Court restrained coercive recovery and directed the matter to be heard with connected cases.</description>
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