HC grants interim protection when login credentials and GST number misused to avail of ITC

Last updated: 20 August 2024

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The Delhi High Court has provided interim protection to a taxpayer who alleged that their GST registration and login credentials were misused by a third party to claim Input Tax Credit (ITC). The court has ordered the Revenue department and police to file affidavits detailing actions taken regarding the misuse, with the case listed for further hearing.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Nirdosh Kumar Sadh v. Commissioner, Delhi Goods and Services Tax [W.P. No. 6808 of 2024 dated May 21, 2024], granted interim protection from possible coercive action on the part of the Department in the matter wherein it has been alleged that the third person has misused the GST number and login credentials without the knowledge of the Assessee.

Citation :
W.P. No. 6808 of 2024 dated May 21, 2024

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4999

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Attached File : 671907_5716_nirdosh_kumar_sadh_v_commissioner_delhi_goods_and_services_tax.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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