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 aggregating to ₹29,84,975 were imposed for the financial year 2021-22. The primary contention raised by the petitioner was that no opportunity of hearing had been provided before finalization of the assessment and that the provisions of Section 75(4) were mandatory, requiring a hearing before passing the assessment order.
The respondents filed a short counter affidavit stating that a show cause notice had been issued on 20.09.2025 through the common portal and that corresponding communications were automatically sent to the registered e-mail address and mobile number furnished by the petitioner at the time of registration. The notice fixed 20.10.2025 for filing a reply and 27.10.2025 for personal hearing. According to the respondents, the petitioner neither filed any reply nor appeared before the Assessing Officer. Thereafter, a reminder notice was issued on 17.11.2025 through the common portal, fixing dates for filing a reply and personal hearing. Despite this reminder, the petitioner again neither appeared nor submitted any response, following which the assessment order was passed on 23.12.2025.
