DVAT Registration Credentials Misused by Third Person for availment ITC under GST Act: Delhi HC Stays SCN [Read Order]

The petitioner, registered under DVAT Act pre-CGST, never applied for GST migration but allegedly had DVAT credentials misused for CGST ITC.
DVAT Registration Credentials Misused - Third Person for availment ITC under GST Act - Delhi HC - SCN - TAXSCAN

The Delhi High Court stayed the Show Cause Notice ( SCN ), involving allegations of wrongful use of Delhi Value Added Tax ( DVAT ) credentials for availing Input Tax Credit ( ITC ) under the Central Goods and Services Act ( CGST ), 2017 by third person. The petitioner, Aakash Gupta has challenged a…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader