Supreme Court admits SLP on ITC Denial for Wrong Address & GSTIN in GST Invoices [Read Judgement]

The Supreme Court has agreed to hear the department’s Special Leave Petition (SLP) challenging the Delhi High Court’s ruling that minor clerical mistakes-such as an incorrect address or GSTIN on invoices-should not deprive a company of its lawful Input Tax Credit (ITC).

A bench comprising Justice Pankaj Mithal and Justice Prasanna B. Varale has taken up the department’s appeal in M/S B. Braun Medical India Pvt. Ltd. vs. Union of India & Ors. The Delhi High Court had overturned the original order denying ITC solely because the invoices bore the Bombay office GSTIN instead of the Delhi Office.

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It was found that refusing credit over such a trivial supplier error would inflict substantial hardship on the petitioner.

Dissatisfied, the department argues that the High Court overlooked Section 25(4) of the Central GST Act, which treats each registration-whether within one state or across multiple states-as a separate legal entity.

Under that provision, distinct registrations must be regarded as distinct “persons” for all GST purposes. In response, the Supreme Court has issued notice to the respondents, with the matter listed for a returnable hearing in six weeks.

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