Allahabad HC Upholds Assessment Despite Defective Notice

The Allahabad High Court dismissed a writ petition challenging an assessment order under Section 73 of the CGST Act. 

The Court held that the petitioner, having failed to respond to the show cause notice or participate in the proceedings, could not seek relief by alleging that the notice was defective because the date for filing the reply and the date of personal hearing were identical. The Court also observed that no statutory provision prohibits such a procedure.