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2024 (2) TMI 473 - KERALA HIGH COURTWrong availment of IGST refund - Scope of the show cause notice - It is the case of the petitioner that the petitioner is not able to ascertain with certainty the basis for the issuance of the show cause notices - HELD THAT:- It is opined that since Exts. P3 and P4 are only show cause notices, the petitioner must, at least at the first instance, appear before the officer and show cause against the proposals in Exts. P3 and P4. However, the learned counsel for the petitioner is right in contending that the petitioner is entitled to the materials on the basis of which the show cause notices have been issued to the petitioner and without such materials, it may not be possible for the petitioner to file a proper reply to the show cause notices. 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.
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