Roxy Enterprises Vs Union of India & Ors
Date: May 21, 2023
Subject Matter
SCN proposing cancellation of registration should enable the taxpayer to respond to the reasons behind the proposed action
Summary
The case involves a petitioner, who is a sole proprietor, challenging a show cause notice and an order passed by the concerned authority under the GST Act. The petitioner was granted GST registration, and a show cause notice was issued to him calling…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 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. T…