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

The Hon’ble Delhi High Court in the case of NIRDOSH KUMAR SADH VERSUS COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS. - 2024 (6) TMI 1377 - DELHI HIGH COURT, 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.

Facts:

Nirdosh Kumar Sadh (“the Petitioner”), filed a writ petition against order dated April 09, 2024 (“Impugned Order”) passed by the Revenue department (“the Respondent”). The Petitioner contended that he had applied for registration and within a few weeks shut down his business as he was not in a position to carry out any business transaction and file the return. Further, it came to the knowledge of the Petitioner that the GST registration and login credentials had been misused and a high amount of ITC was availed in the name of the Petitioner. After that, the Petitioner informed the proper officer and police to take appropriate action. Also, the email and mobile no. submitted at the time of registration have been changed without the knowledge and information of the Petitioner.

Held:

The Hon’ble Delhi High Court in NIRDOSH KUMAR SADH VERSUS COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS. - 2024 (6) TMI 1377 - DELHI HIGH COURTvide order dated May 21, 2024, granted interim protection from possible coercive action on the part of the Respondent. The Hon’ble High Court further directed the Police authorities and the Respondent to file the affidavit informing the Court regarding action taken in the aforesaid matter and listed the matter for further hearing.

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