IGST ITC on Import shipment landed on other state port

Dear Sir,

 

Our company's GSTIN is registered in Maharashtra. We had imported a shipment that landed at the Delhi port, and we were paid both customs duty and IGST on it.

 

However, the GST officer has denied the Input Tax Credit (ITC) for the IGST paid on this shipment. The reason provided is that since our company is registered in Maharashtra and the shipment was cleared at the Delhi port, we are not eligible to claim the IGST ITC.

 

Please note that our company's address and GSTIN are clearly mentioned on the Bill of Entry (BOE).

 

Could you please provide assistance or guidance on this matter?

 

Thank you for your help.

 

Best regards,

Sameer