Allegedly Wrongly Availing ITC and a Case of Incorrect GSTN : Tax Department's Order Set Aside

 Allegedly Wrongly Availing ITC and a Case of Incorrect GSTN : Tax Department's Order Set Aside

In a recent case, the Order passed by Tax Department has been set aside.

Invoices for the products purchased from Z were raised by Z on the Petitioner, however, the said invoices inadvertently reflected the Bombay address and Bombay GSTN of the Petitioner, instead of the Delhi GSTN number. 

Argument raised was incorrect reflection of Petitioner's Bombay GSTN on the invoices was merely an error by the supplier.

When the matter went into litigation, "on a direct query being put to the ld. Standing Counsel for the Respondent/Department, he fairly admits that no other entity has also claimed at the ITC on these purchases. The only basis for rejecting the ITC is the mention of the Bombay office GSTN instead of the Delhi office GSTN."

Tax Department's Order was set aside where the only basis for rejecting the ITC is the mention of the Bombay office GSTN instead of the Delhi office GSTN. Petitioner was found entitled to avail ITC.

🌏 For details, refer B Braun Medical India Pvt Ltd v. Union of India [2025] GCtR 716 (Delhi).

🌍 Also refer S.2(63) of CGST Act, 2017 which defines “input tax credit” means the credit of input tax. One may also refer S.2(59) of CGST Act, 2017 which defines “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business. One may also refer S.2(62) of CGST Act, 2017 which defines "input tax credit". One can refer A.300A of Constitution of India.