2013 (2) TMI 386

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....OBA ANNAMMA EAPEN   JUDGMENT Petitioner is challenging Ext.P4. Ext.P4 is an order under Section 17(3) of the KGST Act pertaining to the assessment year 2000-01. By this order, petitioner is saddled with the total liability of Rs.84,97,751/- towards the tax and interest. In this writ petition, the challenge raised by the petitioner is on the ground that this order was passed without not....

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.... not have an opportunity to file his reply or contradict the allegations against him. 3. In such circumstances, I am inclined to think that the petitioner should be given an opportunity to file his objections to the pre-assessment notice. In order to enable the aforesaid process to be completed in the manner as stated above, I direct that, Ext.P4 will stand set aside. Petitioner will appear bef....