M/s. B. BRAUN MEDICAL INDIA PVT LTD. v. UNION OF INDIA & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s. B. BRAUN MEDICAL INDIA PVT LTD.
v.
UNION OF INDIA & ORS.
W. P. (C) 114/2025 & CM APPL. 434/2025 dated 12.03.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 16
Decision : Partly in favour of assessee
Demand – Excess ITC availed – Wrong GST no mentioned on invoice – Petitioner submits invoices reflects Bombay address and GSTN instead of Delhi GSTN due to error by supplier – Held: Writ petition partly allowed and disposed of as mentioned – Order rejecting ITC set aside.
Represented By:
Counsel for the Petitioner: Tarun Gulati, Sr. Advocate with Ashwini Chandrasekaran, Mahir Chablani & Devansh, Advocates
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