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    <title>2014 (8) TMI 577 - KERALA HIGH COURT</title>
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      <description>Proceedings under the KGST Act at the stage of finalisation required disclosure of the relevant seized records and a meaningful opportunity of hearing before completion. The petitioner was to be supplied copies of the relevant documents at his cost within the stipulated time, and the authority could finalise the assessment only after verifying the records and hearing the petitioner on the facts and figures. The petitioner was, however, expressly barred from raising a limitation objection in relation to the assessment to be finalised.</description>
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