Delhi High Court Rules Clerical Errors in GST Invoices Don’t Deny ITC Claims

• Delhi High Court ruled that clerical errors in GST invoices should not deny ITC claims.
• The case involved M/S B Braun Medical India Pvt Ltd and the Union of India.
• The issue was a GSTN mismatch in invoices due to a clerical error.
• The court ruled in favor of the petitioner, setting aside the demand order.
• The judgment emphasized that minor errors should not lead to financial loss.
• The ruling provides relief to businesses facing ITC denial due to clerical errors.
• It sets a precedent for similar cases and may influence legislative changes.
• The focus should be on transaction authenticity rather than procedural lapses.

Source: rmpsco.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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