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Case Law Details

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

Summary: The Delhi High Court ruled in favor of B Braun Medical India Pvt. Ltd. in a case concerning the denial of Input Tax Credit (ITC) due to an incorrect GST number on invoices. The petitioner, engaged in pharmaceutical sales, had purchased products from Ahlcon Parenterals (India) Ltd., but the invoices mistakenly mentioned its Bombay GSTN instead of the Delhi one. The tax authorities rejected the ITC claim based solely on this discrepancy. The court noted that the petitioner’s name

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