Whether ITC can be denied for incorrect GSTIN mentioned on the Invoice/GST Portal due to inadvertent error by supplier?
Recently in B. Braun Medical India Pvt Ltd vs Union of India & Ors. [W.P (C) No. 114/2025], Hon’ble Delhi High Court was concerned with an issue as to whether ITC can be denied for incorrect GSTIN mentioned on the Invoice/GST Portal due to inadvertent error by supplier?
Let us have a Short Overview of the case:
Assessee’s contention –
Assessee contends that the supplier had inadvertently mentioned GSTIN and Address of the Assessee’s Bombay GSTIN instead of Delhi GSTIN and therefore ITC on the said purchases cannot be denied due to a minor clerical error by the supplier.
Revenue’s contention –
Revenue contends that Assessee is not entitled to such ITC, since incorrect ITC was mentioned on the Invoice/GST Portal.
Judgement –
Hon’ble Delhi High Court observed that correct name of the Assessee is mentioned. However, the GSTIN and Address was mentioned incorrectly. Further, based on queries posed by the court, it was confirmed that no other entity has claimed ITC on such purchases. Since, substantial loss would be caused to the assessee on account of a small error by the supplier, Hon’ble Delhi High Court allowed the ITC on such purchases.
This judgement reinforces the principle that if no other entity has availed (No Revenue Loss) and there are minor procedural lapses/errors on account of the supplier, Input Tax Credit cannot be denied.
The copy of the order is as under:.
