Petitioner Must Respond to IGST Refund Dispute; Entitled to Access Evidence Documents for Fair Process.

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....Wrong availment of IGST refund - Scope of the show cause notice - The Revenue contended that these notices are merely preliminary, and it is the petitioner's responsibility to file proper replies and substantiate their case. - The High Court opines that while the petitioner should initially appear before the officer and respond to the notices, they are entitled to the materials forming the basis of the notices. The court directs the petitioner to appear before the officer on the designated date and request the necessary documents. - The officer is instructed to consider the request and provide the documents within a reasonable time.....