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Error By Supplier In Mentioning GSTN Of Trader Can't Form Basis To Reject ITC On Purchases: Delhi High Court
Kapil Dhyani
17 March 2025 1:05 PM IST
The Delhi High Court recently came to the rescue of a Company engaged in the sale of various pharmaceutical products and medical devices, holding that it could not be denied Input Tax Credit on purchases merely because its supplier had mentioned a wrong GST number on the invoices.In the facts of the case, a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed,“The...
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