High Court of Chhattisgarh16 July 2026

Shri Shyam Trading Company v. Commissioner of Chhattisgarh State Tax

For assessee

WPT NO. 140 OF 2021

The ruling in brief

Where assessment order under Section 73 was passed solely on basis of only a summary show cause notice without a separate notice specifying reasons as mandated, non-compliance with statutory requirements of Section 73 and Rule 142 rendered assessment proceedings unsustainable, resulting in quashing of assessment order and summary notice, with liberty to issue fresh notice in accordance with law

Provisions considered

Section 73 of Central Goods and Services Tax Act, 2017/Chhattisgarh Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Chhattisgarh Goods and Services Tax Rules, 2017

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

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Shri Shyam Trading Company v. Commissioner of Chhattisgarh State Tax

The ruling in brief

Provisions considered

Shri Shyam Trading Company v. Commissioner of Chhattisgarh 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

Arup Datta v. State of West Bengal