High Court of Chhattisgarh9 September 2026

Hanumant Steel Traders v. Assistant Commissioner, State Goods and Services Tax

For assessee

WPT NO. 11, 12 AND 15 OF 2026

The ruling in brief

Where petitioners challenged show cause notices alleging ITC availment through fake invoices, as these notices merely reproduced statutory phrases of fraud or suppression without disclosing foundational facts or sufficient reasoning, action was unsustainable and notices were to be quashed with liberty to respondent to issue fresh notices in accordance with law

Provisions considered

CGST S.74

Section 74 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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Related rulings

Delhi High Court29 Sept 2026

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Hanumant Steel Traders v. Assistant Commissioner, State Goods and Services Tax

The ruling in brief

Provisions considered

Hanumant Steel Traders v. Assistant Commissioner, State Goods and Services Tax

The ruling in brief

Provisions considered

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

Read the full analysis