HC Directed Assessee to File Request Before Dept. to Provide Documents Required to File Proper Reply to SCN

Case Details: Pooppally Coir Mills v. State Tax Officer - [2024] 159 taxmann.com 370 (Kerala)

Judiciary and Counsel Details

• • Gopinath P., J.
  • M. Balagopal, R. Devika (Alappuzha), Anjali Menon & Thressy Thomas, Advs. for the Petitioner.
  • Resmitha R. Chandran for the Respondent.

Facts of the Case

The petitioner was served with show cause notices issued by department alleging wrong availment of IGST Refund. It filed writ petition against show cause notice on ground that it was not able to ascertain with certainty basis for issuance of show cause notices.

High Court Held

The Honorable High Court noted that the petitioner was right in contending that it was not entitled to materials on basis of which show cause notices had been issued and without such materials, it might not be possible for petitioner to file a proper reply to show cause notices.

Therefore, the Court disposed of writ petition by directing that the petitioner or an authorized representative of petitioner should appear before department who issued show cause notices at designated time and it was open to petitioner to file a request detailing documents that were required by petitioner for purposes of filing a proper reply to show cause notices.