GST Assessment cannot be set-aside for failure update contact details: Allahabad HC

D.R. Hotels Pvt. Ltd. Vs Deputy Commissioner (Allahabad High Court) Issue Involved: The issue involved in this case relates to whether assessment proceedings under the GST Law can be set aside for non-service of notice when the email and mobile number used belonged to a former employee and were inaccessible to the assessee. Facts and contentions: The petitioner, a registered five-star hotel under GST, challenged the ex-parte assessment order passed under Section 73 and the consequential provisional attachment. It claimed that notices were sent to an email and mobile number of a former employee...