Pooppally Coir Mills Vs State Tax Officer
Date: January 24, 2024
Subject Matter
Taxpayer is entitled to the materials on the basis of which the show cause notices have been issued
Summary
The case involves Pooppally Coir Mills petitioning against the State Tax Officer over show cause notices alleging wrongful availment of IGST refund. The petitioner contends that without access to the materials forming the basis of the notices, they c…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court being aggrieved by the fact that Exts.P3 and P4 notices have been issued to the petitioner alleging the wrong availment of IGST refund. It is the case of the petitioner that, from the details set out in Exts.P3 and P4, the petitioner is not able to ascertain with certainty the basis for the issuance of th…