Case Law Details
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 cause notices do not provide sufficient information on the basis for the allegations, particularly referencing information from the Commissioner of Customs. Despite requests, the petitioner has not been provided with the materials or the referenced letter from the Commissioner of Customs.
The Government Pleader asserts that it is the petitioner’s responsibility to file proper replies and request necessary documents from the officer. However, the petitioner claims to have already requested certain details (Exts.P5 to P8) without success.
The court acknowledges the importance of the petitioner having access to the materials underlying the show cause notices to formulate a proper response. While directing the petitioner to appear before the officer on the designated date to show cause against the proposals, the court also orders the officer to provide the requested documents within a reasonable time. The petitioner is then granted two weeks to reply to the show cause notices before the matter is adjudicated.
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