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    <title>2026 (5) TMI 1816 - ALLAHABAD HIGH COURT</title>
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    <description>Natural justice objections to an assessment fail where notice is issued to the registered e-mail and mobile number furnished at registration and the assessee does not respond or appear. The Court noted that communication through those registered contact details satisfied Section 169 of the Uttar Pradesh GST Act, 2017, and that interference requires proof of actual prejudice, not merely a complaint of non-service. As no prejudice was shown and no reply or attendance was made, the assessment order was not liable to be set aside.</description>
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      <description>Natural justice objections to an assessment fail where notice is issued to the registered e-mail and mobile number furnished at registration and the assessee does not respond or appear. The Court noted that communication through those registered contact details satisfied Section 169 of the Uttar Pradesh GST Act, 2017, and that interference requires proof of actual prejudice, not merely a complaint of non-service. As no prejudice was shown and no reply or attendance was made, the assessment order was not liable to be set aside.</description>
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