High Court of Chhattisgarh

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

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