2013 (2) TMI 386

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..... 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 notice to him. However, in Ext.P4, it is s .....

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..... y 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 before the 1st respondent along with a copy of .....

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