2024 (2) TMI 473

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.... Adv. Smt. Resmitha R Chandran (GP) JUDGMENT 1. 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....

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....nd it is for the petitioner to file proper replies before the officer and to substantiate that there is no basis for issuing the notices to the petitioner. It is submitted that if the petitioner has a case that the materials, on the basis of which the show cause notices have been issued, have not been supplied to the petitioner, it is for the petitioner to make a request to the officer for the sup....

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....aterials, it may not be possible for the petitioner to file a proper reply to the show cause notices. 5. Therefore, this writ petition will stand disposed of directing that, the petitioner or an authorized representative of the petitioner shall appear before the officer, who issued Exts. P3 and P4 show cause notices at the designated time on 30-01-2024. On that date, it is open to the petitione....