High Court Allows ITC Despite Incorrect GST Number [Read Order]

The petitioner, M/s B Braun Medical India Pvt. Ltd., is engaged in the sale of pharmaceutical products and medical devices.

It procured goods from M/s Ahlcon Parenterals (India) Ltd. and claimed Input Tax Credit (ITC) based on those purchases.

The invoices issued by the supplier mentioned the Bombay address and GSTN of the petitioner instead of the Delhi GSTN due to an inadvertent error.

As a result, a demand of ₹5,65,91,691/- was raised through Order-in-Original dated 28.06.2024, passed by the Joint Commissioner, CGST, Delhi South Commissionerate, rejecting the ITC claim under Section 16(2)(aa) of the CGST Act, 2017.

Court’s Decision & Rationale

The High Court accepted that the only defect was the mention of the Bombay GSTN and not the identity of the recipient.

No fraudulent or dual claim of ITC was made.

The Court emphasized that such minor technical errors should not result in the denial of substantive tax benefits.

In view of the petitioner waiving the constitutional challenge if relief was granted, the Court set aside the impugned order.

The entire ITC amount was allowed to be claimed across financial years.