Delhi HC Stay: DVAT Registration Misused for GST ITC Availment

Aakash Gupta Vs Commissioner of Delhi Goods And Services Tax & Ors. (Delhi High Court)

In a significant ruling, the Delhi High Court issued a stay on the proceedings against Aakash Gupta in a case concerning the misuse of Delhi Value Added Tax (DVAT) registration for availing wrongful Goods and Services Tax (GST) Input Tax Credit (ITC). This case, Aakash Gupta Vs Commissioner of Delhi Goods And Services Tax & Ors., puts a spotlight on the complexities and potential vulnerabilities within the transition framework from

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