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2013 (2) TMI 386 - KERALA HIGH COURTLiability towards the tax and interest - KGST Act - assessee contested against the order of fastening liability without notice to him - Held that:- As huge liability is sought to be fastened on the petitioner and the petitioner did not have an opportunity to file his reply or contradict the allegations against him he should be given an opportunity to file his objections to the pre-assessment notice. Order affixing liability will stand set aside & petitioner will appear before the 1st respondent on or before 2/2/2013.
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