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 und