Order Date – 16 February 2024

Parties: Anhad Impex through its partner & Anr Vs Assistant Commissioner Ward 16 Zone 2 Delhi & Ors.

Facts –

• The Petitioner, Anhad Impex, never received the Show Cause Notice dated 24.09.2023 and accordingly could not respond to the same. 
• It was submitted that the Show Cause Notice was uploaded on the portal in the category of “Additional Notices‟ and not under the heading of “Notices‟ which were not easily accessible, and accordingly skipped the attention of the petitioner.

Issue –

• Whether the opportunity of a personal hearing can be allowed for the petitioner?

Order –

• The Single Bench of Hon’ble High Court observed that the petitioner has missed out the receipt of the notice and accordingly could not respondent to the Show Cause Notice.
• Perusal of the impugned order shows that the impugned order categorically records that the tax payer has not replied or appeared in person. Consequently, the petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicated.
• The writ petition was disposed of.