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

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