W.P.(C) 11245/2026 Page 1 of 4 $~91 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010361572026 + W.P.(C) 11245/2026, CM APPL. 52000/2026 & CM APPL. 52001/2026 MAHAVIRA WIRES INDSUTRIES THROUGH ITS PROPRIETOR VISHAL JAIN .....Petitioner Through: Mr. Anurag Rajput, Mr. Sahib Rajput, Mr. Sahil Puri, Mr. Dhruv Bhardwaj & Mr. Utsav Kuma Heda, Advs. versus ASSISTANT COMMISSIONER WARD 84 ZONE 7 & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 13.08.2026 1. Through the present Writ Petition, the Petitioner prays for the following reliefs: “a) Issue an appropriate writ in the nature of Certiorari or any other appropriate writ, order, or direction quashing the Impugned Order dated 26.04.2024, as the same is cryptic, unreasoned and lacks proper service; b) Issue an appropriate writ in the nature of Certiorari or any other appropriate writ, order, or direction quashing the Impugned Show Cause Notice dated This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/08/2026 at 11:55:32 W.P.(C) 11245/2026 Page 2 of 4 31.01.2024, as the same lacks proper service, without following the due process of law is against the principal of natural justice. c) Issue an appropriate writ in the nature of Prohibition or any other appropriate writ, order, or direction staying all further proceedings and coercive action pursuant to the Impugned Order dated 26.04.2024 issued by Respondent No. 1, during the pendency of the present Writ Petition;” 2. In substance, the Petitioner submits that he was neither served with the Show Cause Notice nor was the order communicated to him, as the same were uploaded on the Additional Tab. 3. Division Bench of the Punjab and Haryana High Court, in Luxmi Traders v. Union Territory of Chandigarh & Ors. (2026) 44 Centax 371 has examined these issues in detail and the Writ Petitions have been disposed of in the following terms: “60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions: - (i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing. (iii) In cases where the order-in-original is passed after contest and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/08/2026 at 11:55:32 W.P.(C) 11245/2026 Page 3 of 4 not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number and would be heard and decided on merits. (v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order- in-appeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.” 4. Learned Counsel representing the Respondents, though made a sincere attempt, however, failed to distinguish the judgment passed in Luxmi Traders (supra). 5. Keeping in view the aforesaid facts, the present Writ Petition is disposed of in terms of the judgment passed in Luxmi Traders (Supra). 6. The order dated 26.04.2024 shall stand set aside. The Petitioner shall be given an opportunity to file a reply and, thereafter, the Adjudicating Authority shall pass an order in accordance with law after granting an opportunity of hearing to the Petitioner. The Adjudicating Authority shall grant an opportunity of hearing to the Petitioner at the following contact details: Mobile No.: 9311676076 Email ID: vishaljain73@yahoo.com This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/08/2026 at 11:55:32 W.P.(C) 11245/2026 Page 4 of 4 7. The Petitioner, through his learned Counsel, is directed to appear before the following officer on 19.08.2026 at 11:00 A.M. : Assistance Commissioner, Ward 84, Zone 7 8. With the aforesaid observations, the present Writ Petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J AUGUST 13, 2026/pd/dg This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/08/2026 at 11:55:32