Maa Shakambari Steel Limited Vs Assistant Commissioner of State Tax (Chhattisgarh High Court)
Date: March 12, 2026
Subject Matter
Taxpayer May Stay Recovery Proceedings by Following Circulars Awaiting Appellate Tribunal Constitution
Summary
The High Court has disposed of the writ petition, granting liberty to the petitioner to stay recovery proceedings by adhering to Central Board of Indirect Taxes and Customs circulars. This decision is based on the guidelines for recovery of outstandi…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT 1. Heard on admission. 2. Admit. 3. With the consent of the parties, matter is heard finally. 4. This Petition has been filed against the order dated 20.01.2023 passed by Respondent No.1 under Section 107(11) of the Chhattisgarh Goods & Services Tax Act, 2017 and order dated 10.03.2025 whereby, the application filed by the Petitioner u…