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…

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