Petitioner Entitled to Show Cause Notice Materials: Kerala HC

Pooppally Coir Mills Vs State Tax Officer (Kerala High Court)

Introduction: Pooppally Coir Mills has filed a petition against the State Tax Officer regarding the issuance of show cause notices (Exts.P3 and P4) alleging the wrongful availment of IGST refund. The petitioner contends that without access to the materials forming the basis of these notices, they cannot adequately respond to the allegations.

Detailed Analysis: The petitioner argues that the show

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