High Court of Chhattisgarh

Shri Shyam Trading Company v. Commissioner of Chhattisgarh State Tax

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