Delhi HC allows GST ITC Despite Supplier’s GSTN Error

B. Braun Medical India Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)

The Delhi High Court addressed a petition filed by B. Braun Medical India Pvt. Ltd. against an order that denied their Input Tax Credit (ITC) claim. The core issue stemmed from a supplier, M/s. Ahlcon Parenterals (India) Limited, incorrectly stating B. Braun’s Bombay GSTN on invoices, instead of their Delhi GSTN. This error resulted in a demand of approximately Rs. 5.66 crore being raised against B. Braun. The com-pany argued that the incorrect GSTN was a simple supplier error, and they provided purch

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