B Braun Medical India Pvt Ltd Vs Union of India & Ors
Date: March 11, 2025
Subject Matter
Minor technical errors like wrong address & GSTN on invoices should not unjustly deny a company its entitled ITC
Summary
The Delhi High Court ruled in favor of B Braun Medical India Pvt. Ltd., which sought Input Tax Credit (ITC) after tax authorities denied the claim due to an incorrect GST number on invoices issued by Ahlcon Parenterals (India) Ltd. While the invoices…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and 227 of the Constitution of India challenging, (i) impugned order dated 28th June, 2024, being Order-in-Original no. 04/HK/JC/CGST/DSC/2024-25 , issued by the Id. Joint Commissioner of Central Goods and Services Tax, Delhi, South Commiss…