In NCS 3.1.x it is now necessary to generate code using the .matter file during the build process. However this is failing on Windows because there is a typo in the chip_codegen.cmake file on line 41:
execute_process( COMMAND "${CHIP_ROOT}/scripts/codegen_paths.py" "--idl" "${ARG_INPUT}" ${ARG_OUTPUTS} OUTPUT_VARIABLE GENERATED_PATHS_OUT )
This should be:
execute_process( COMMAND ${Python3_EXECUTABLE} "${CHIP_ROOT}/scripts/codegen_paths.py" "--idl" "${ARG_INPUT}" ${ARG_OUTPUTS} OUTPUT_VARIABLE GENERATED_PATHS_OUT )