The Honb. Rajasthan High Court has observed as under "the provisions of Section 16(2)(c) of the CGST Act, 2017 is unreasonable and are violative of Articles 14, 19(1)(G), 265 and 300-A of the Constitution of India as it leaves a situation where if the subsequent seller does not deposit the requisite GST and has pleased to pass the interim order no coercive action shall be taken against the petitioner as in the present case the orders were passed and demand was created.

 The Honb. Rajasthan High Court has observed as under "the provisions of Section 16(2)(c) of the CGST Act, 2017 is unreasonable and are violative of Articles 14, 19(1)(G), 265 and 300-A of the Constitution of India as it leaves a situation where if the subsequent seller does not deposit the requisite GST and has pleased to pass the interim order no coercive action shall be taken against the petitioner as in the present case the orders were passed and demand was created.