GST Assessment Upheld as Notices Were Sent to Registered Email & Mobile Number

Sarthak Earthmovers And Builders Vs State of U.P (Allahabad High Court) Writ Petition Dismissed Because Assessee Failed to Appear Despite Two Hearing Opportunities; GST Assessment Sustained Because Department Followed Statutory Mode of Communication; Assessment Order Not Set Aside Because Assessee Ignored Validly Served Notices; Challenge to GST Assessment Rejected Because Contact Details of Accountant Were Voluntarily Provided. The petitioner challenged an assessment order dated 23.12.2025 passed by the Assistant Commissioner, State Tax, Lucknow, whereby tax, interest, and penalty aggregati...