Chhattisgarh High Court
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High Courts
Rulings of the High Court of Chhattisgarh, newest first.
2 rulings found
Chhattisgarh High Court
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
Chhattisgarh High Court
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