AdvertisementN.N. Wires And Steels Private Limited Vs Assistant Commissioner State Tax (Chhattisgarh High Court) The Chhattisgarh High Court considered a writ petition challenging a summary show cause notice issued under Section 74(1) of the Central Goods and Services Tax Act, 2017/Chhattisgarh Goods and Services Tax Act, 2017, the subsequent recovery order dated 01.09.2020, and the bank attachment order dated 02.02.2021. The petitioner sought directions for issuance of a detailed show cause notice along with relied upon documents (RUDs), an opportunity to submit a defence, and restraint against further ac...