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ROXY ENTERPRISES vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Akhil Krishan Maggu
Vikas Sareen
Maninder Kaur
Res. Counsel
Raj Kumar
Neetu Singh

Petitioner / Applicant

ROXY ENTERPRISES
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 22, 2023
Order No.

W.P.(C) 7023/2023

Citation

2023(5) TAXREPLY 7394
Original Order
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ORDER

VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition challenging the show cause notice dated 25.01.2023 as well as the order dated 14.02.2023 (hereafter ‘the impugned order’) passed by the concerned authority, pursuant to the said show cause notice. 4. The petitioner is an individual and carries on his business as a sole proprietor under the name M/s Roxy Enterprises. The petitioner claims that it carries on the business for exporting automobile parts and other assorted hardware products from his place of business located at Ground Floor, House No.316, Old Plot No.29, Shop No. Pvt-3, Kh. No. 842, Street No.26, Onkar Nagar, Tri Nagar, Delhi – 110035 (hereafter ‘the Premises’). The petitioner was granted GST registration in the year 2022 (GST No. 07EWYPR4862M1Z8). 5. The respondent issued a show notice dated 25.01.2023 calling upon the pe....

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