2026 (5) TMI 1816

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....y Assistant Commissioner, State Tax, Lucknow thereby imposing tax, interest and penalty on the petitioner totaling to Rs. 29,84,975/-. 3. It has been submitted by learned counsel for petitioner that the present assessment pertains to financial year 2021-22, the petitioner had filed his regular returns through his Accountant and the grievance raised in the present writ petition is that no opportunity was given to the petitioner prior to finalization of the assessment for the financial year 2021-22. It has been submitted by learned counsel for petitioner that provisions of Section 75 (4) are mandatory in nature and such an assessment cannot be finalized without giving due opportunity of hearing to the petitioner. 4. A short counter affi....

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....ixed nor opportunity was given. 7. It is in the aforesaid circumstances, we have considered the case of the petitioner. It is noticed that with regard to the opportunity being granted to the petitioner, we find that he was duly communicated the notice in terms of provisions of Section 169 of U.P. G.S.T. Act where there is a clear provision of communicating it through the registered e-mail as well as on the mobile number provided by the petitioner. It is not the case of the petitioner that he did not receive either of these two communications but his case is that the e-mail address and the mobile of the accountant was provided. It is noticed that it is the discretion of the assessee who at the time of registration may provide any e-mail I....