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

Nirdosh Kumar Sadh Vs Commissioner, Delhi Goods and Services Tax (Delhi High Court)

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.

Facts:

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