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Case Law Details

Case Name : Wipro Limited India Vs Assistant Commissioner of Central Taxes (Karnataka High Court)
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Wipro Limited India Vs Assistant Commissioner of Central Taxes (Karnataka High Court)

A perusal of the Invoices at Annexure-C will indicate that while supplies are made by the petitioner to M/s. ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, which is a completely different and independent juristic and legal entity from the 5th respondent herein. Under these circumstances, having regard to the language employed in the Circ

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