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Prima facie, it appears that the impugned recovery order 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

Section 16(4) of the CGST Act, 2017----Input Tax credit —– The applicant challenged the constitutional validity of sub-section (4) of the Section 16 of the Act on the ground of being arbitrary, discriminatory and violative of Articles 14, 19 and 300A respectively of the Constitution of India. The court observed that recovery order / Notice dated 20.10.2020 is without any show-cause or assessment proceedings. Held that:- The Hon’ble High Court issued notice to the respondents, returnable on 24.02.2021. Further, directed that 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.