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Wrong Branch GSTN on Invoice: Delhi HC overturns ₹5.65 Crore GST ITC Rejection

Update / Judgement Date

16 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Delhi High Court has overturned a GST ITC rejection due to a wrong branch GSTN invoice. The court emphasized the need for considering the substance of the transaction. This decision protects the rights of taxpayers. The ruling clarifies the treatment of ITC rejections.