Supreme Court admits SLP on ITC Denial for Wrong Address & GSTIN in GST Invoices

The Supreme Court has admitted a Special Leave Petition (SLP) on the denial of Input Tax Credit (ITC) for wrong address and GSTIN in GST invoices. The department's appeal challenges a Delhi High Court ruling that minor clerical mistakes should not deprive a company of lawful ITC. The Supreme Court's decision to hear the matter indicates the significant legal implications, potentially clarifying whether such discrepancies, even if minor, fundamentally impact ITC claims. This case will set a precedent on procedural versus substantive compliance in GST.