Abis Exports India Private Limited Vs State of Chhattisgarh (Chhattisgarh High Court)
Date: April 12, 2026
Subject Matter
Quashed Order Rejecting Tax Incentives Post-GST; Reconsideration Mandated under Section 174(2)(c) CGST Act
Summary
The High Court has allowed the petition, quashing the order dated 2.8.2024, which rejected the petitioner's claim for continued tax incentives. The Court found that the respondent authorities failed to properly consider the proviso to Section 174(2)(…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT 1) By way of this petition, petitioner has sought following reliefs:- 10.1 That, this Hon’ble Court may kindly be pleased to call for the entire records of the present case from the respondents. 10.2 That, this Hon’ble Court may kindly be pleased to quash the order dated 2.8.2024, bearing F 19-07/2020/11/6, passed by Respondent No. 1 10.3…