ETEMAD CARGO THROUGH ITS SURVIVING PARTNER UMESH CHANDRA MISHRA vs ASSISTANT COMMISSIONER, WARD 206, ZONE 11, DELHI

Judgment text excerpt

$~124 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 20th May, 2025 + W.P.(C) 6842/2025 & CM APPLs. 31010/2025, 31011/2025 ETEMAD CARGO THROUGH ITS SURVIVING PARTNER UMESH CHANDRA MISHRA .....Petitioner Through: Mr. Gaurav Gupta, Adv. (M:9811013940) versus ASSISTANT COMMISSIONER, WARD 206, ZONE 11, DELHI .....Respondent Through: Ms. Vaishali Gupta, Adv. for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– Etemad Cargo Through Its Surviving Partner Umesh Chandra Mishra under Articles 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 2nd November, 2020 (hereinafter, ‘the SCN’) for the tax period April 2019 to March 2020, as also the consequent order dated 9th December, 2020 passed by the office of Assistant Commissioner, Ward 206, Zone 11, Delhi (hereinafter, ‘the impugned order’). 3. The submission of the ld. Counsel for the Petitioner is that the SCN dated 2nd November, 2020, from which the impugned order arises, was uploaded on the ‘Additional Notices Tab’; therefore, the same did not come to the knowledge of the Petitioner. A reminder notice dated 18th August, 2020 was also issued to the Petitioner, however the same was uploaded on Signature Not Verified Signed By:RAHUL W.P.(C) 6842/2025 Page 1 of 4 Signing Date:22.05.2025 01:16:13 the‘Additional Notices Tab’.The submission on behalf of the Petitioner is that the impugned order dated 9th December, 2020 was passed without providing the Petitioner a personal hearing and in the absence of a reply on behalf of the Petitioner. 4. In fact this Court in W.P.(C) 13727/2024 titled ‘Neelgiri Machinery through its Proprietor Mr