N.N. Wires And Steels Private Limited Vs Assistant Commissioner State Tax
- Court:
- High Court
- Bench:
- Chhattisgarh
- Date:
- July 15, 2026
- Type:
- Writ Petition
- Members:
- Rakesh Mohan Pandey
Subject
Show Cause Notice without Specific Reasons and Supporting Documents Invalidates GST Recovery Proceedings
Summary
The petition is allowed , and the impugned show cause notice, recovery order, and bank attachment order are quashed . The Court found that the show cause notice issued under Section 74 of the CGST Act lacked specific reasons and supporting documents…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT 1. The petitioner has filed this petition seeking the following relief(s):- “10.1. Appropriate Writ(s) and/or order(s) and/or direction(s) to the Respondents to serve upon the Petitioner with detailed Show cause Notice with copies of RUD’s in accordance with 74(1) of Chhattisgarh Goods and Services Tax Act, 2017 read with 74(1) of Central…