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HARDIK KAUSHIKBHAI JOSHI vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

BIREN VAISHNAV
BHARGAV D. KARIA

Pet. Counsel

Vaibhavi K Parikh

Res. Counsel

Priyank P Lodha

Petitioner / Applicant	HARDIK KAUSHIKBHAI JOSHI
Respondent	UNION OF INDIA
Court	Gujarat High Court
State	Gujrat
Date	Sep 20, 2023
Order No.	R/SPECIAL CIVIL APPLICATION NO. 13230 of 2023
Citation	2023(9) TAXREPLY 7974
Original Order
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ORDER
JUDGMENT ( PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV ) 1 Rule returnable forthwith. Mr.Priyank Lodha, learned Senior Standing Counsel waives service of notice of rule on behalf of the respondent. With consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing today. 2 By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the show cause notice dated 20.01.2023 and the impugned order dated 22.06.2023. 3 Facts in brief are as under: 3.1 The petitioner is a proprietor of M/s. H.K. Tradelink, engaged in the business of trading in waste and scrap, registered under the provisions of the CGST Act having its registration GSTIN No. 24IBPJ2381A2ZX with effect from 12.03.2023. The petitioner has been regularly filing the GST returns. 3.2 It is the case of the petitioner that since the date of registration of the proprietary concern, there was not a si....