The court upheld the petitioner's right to an opportunity to contest the show cause notice and mandated document disclosure.

J U D G M E N T

This writ petition is submitted by the petitioner, an assessee under CGST/KSGST Act , challenging Ext.P1 show cause notice issued to the petitioner proposing to invoke proceedings under Sec.74 of the Act. The reliefs sought by the petitioners are as follows:-

i. To call for the records of EXT.P.1 issued under section 74 of the Act for the years 2019-20 to 2023-24 and quash the same by issuing a writ of certiorari or any other appropriate writ, direction or order.

ii. To declare that the Petitioner is lawfully entitled to the Input Tax Credit (ITC) claimed during the financial years 2019-20 through 2023-24, and that any action by the Respondents to deny such credit is arbitrary, illegal, and without the sanction of law.

iii. Alternatively, a direction may be given to the 1st respondent to dispose the proceedings pursuant to EXT.P.1 notice after considering the glaring fact that the supplier involved herein was an existing registered taxpayer who filed returns under the GST Acts and paid tax on the inward supplies under dispute herein.

iv. To issue any other writ, direction or order found fit and proper by this Honorable Court on the facts and in the circumstances of this case.

2. According to the petitioner, the notice is completely unwarranted as the petitioner had availed the supplies from the registered dealers. Therefore, the allegation that the petitioner availed fake input tax credit is not sustainable. Besides, it is also contended that, the documents relied upon by the officers concerned for the issuance of the show cause notice were also not supplied to the petitioner. The challenge is raised in these circumstances.

3. After hearing the learned counsel for the petitioner and the learned Government Pleader, I find that, since the challenge raised in this writ petition is against the show cause notice, the scope of the writ petition is very limited. Going by the nature of the contentions raised in this writ petition, I do not find any reason, that prevents the petitioner from raising those objections in response to Ext.P1 show cause notice and from getting the matter adjudicated by the authorities concerned on its merits. The challenge raised in this writ petition is premature.

4. However, as regards the non-supply of the documents relied upon, I am of the view that, it is the right of the petitioner to get the copies of the said documents before the proceedings.

In such circumstances, this writ petition is disposed of, clarifying that the petitioner shall be entitled to submit an objection by raising all the contentions raised in this writ petition in response to Ext.P1, which shall be considered by the 1^st respondent and an order shall be passed, after giving the petitioner an opportunity of being heard, and by adverting to those contentions. It is also directed that the 1^st respondent shall ensure that, the copies of all necessary documents that are relied on for proceeding against the petitioner, are furnished to the petitioner, if not already furnished, before concluding the proceedings.

Sd/-

ZIYAD RAHMAN A.A.

JUDGE

SM/2702

APPENDIX OF WP(C) NO. 7734 OF 2026 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED:

30.01.2026 ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF GSTR 1 FOR THE MONTH OF JANUARY

2026 FILED BY M/S. VICTORY ENTERPRISES ON 11-

02-2026 Exhibit P3 TRUE COPY OF GSTR-3B FILED ON 17-02-2026 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE