HC allows correction of GSTIN mistake in Invoices for year 2017-18 to 2019-20

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 Circular, which contemplates rectification of the bonafide and inadvertent...