N.N. Wires And Steels Private Limited vs. The Assistant Commissioner
Held
The Court held that the show cause notice was not issued strictly in accordance with law and that the petitioner was not supplied with necessary documents to defend their case. Consequently, the subsequent recovery and attachment orders were deemed invalid.
Facts
The petitioner challenged a show cause notice, recovery order, and bank account attachment order issued under the GST Act. The petitioner argued that the show cause notice was not issued in accordance with Section 74(1) and that requested documents were not provided, preventing them from submitting a defense.
Key Issues
Whether the show cause notice under Section 74(1) was issued in compliance with the law and whether the petitioner was provided with adequate opportunity to present their defense.
Sections Cited
Section 74, Section 107
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1
CGHC010177542021
2026:CGHC:30167
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 109 of 2021 N.N. Wires And Steels Private Limited Having Its Registered Office At Shop No. 201, 2nd Floor, Akash Tower, Telghani Naka Chowk, Raipur 492001 Chhattisgarh. Acting Through Its Director / Authorized Representative Narendra Kishore Agrawal, S/o Radheshyam Agrawal Aged About 39 Years, Resident Of Mahesh Colony Gali No. 2, Gudihiyari, Shrinagar, Raipur, District : Raipur, Chhattisgarh. --- Petitioner versus 1 - The Assistant Commissioner State Tax Circle - 2, Behind Rajbhawan, Civil Lines Raipur District : Raipur, Chhattisgarh. 2 - The Commissioner Commercial Tax Gst North Block Sector 19, Atal Nagar Nawa Raipur, District : Raipur, Chhattisgarh.
--- Respondent(s)
For Petitioner : Mr. Pankaj Singh, Advocate For Respondent(s)/State : Ms. Aradhana Jain, Deputy Government Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 16/07/
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.