High Court of Chhattisgarh16 July 2026

N.N. Wires and Steels (P.) Ltd. v. Assistant Commissioner of State Tax

For assesseeRemanded

WPT NO. 109 OF 2021

The ruling in brief

Where show cause notice under section 74 did not disclose specific reasons and relied-upon documents were not supplied to petitioner, statutory requirement was not fulfilled and denial of opportunity vitiated proceedings, rendering consequent recovery and bank account attachment legally unsustainable and requiring fresh issuance of show cause notice with specific reasons

Provisions considered

Section 74, read with sections 79 and 83, of Central Goods and Services Tax Act, 2017/Chhattisgarh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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N.N. Wires and Steels (P.) Ltd. v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

N.N. Wires and Steels (P.) Ltd. v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Rizvi Builders and Supplier v. State of U.P