ITC cannot be denied due to wrong address and GSTN on invoices


Last updated: 27 March 2025

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of B Braun Medical India (P.) Ltd. v. Union of India [W.P.(C) 114 of 2025 dated March 12, 2025] set aside the order wherein a demand order was passed on the Assessee was claiming excess Input Tax Credit ("ITC"), where invoices were raid by the supplier for purchase of products inadvertently a different address and GSTN.

Citation :
W.P.(C) 114 of 2025 dated March 12, 2025

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Bimal Jain
Published in GST
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