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Case law 1 - ITC CANNOT BE DENIED FOR INADVERTENT ERROR IN INVOICE BY THE SUPPLIER

M/s. B. Braun Medical India Pvt Ltd. Vs Union of India & ORS. 2025 (3) TMI 774 – Delhi High Court

Facts:

• Petitioner is engaged in the sale of pharmaceutical products and medical devices.
• Petitioner has purchased a large quantity of products from M/s. Ahlcon Pvt. Ltd. (Supplier).
• The invoices issued by the Supplier inadvertently reflected the Bombay address and GSTIN instead of Delhi...

The introduction of the Goods and Services Tax in India marked a paradigm shift in the country's indirect tax structure, aiming to create a unified and efficient taxation system. The 101st amendment established the constitutional framework for the GST by giving the Centre and the States simultaneous legislative authority, with the exception of interstate trade and commerce, where the Centre retained sole authority.

However, the implementation of GST has not been without challenges. One of...

Disputes in businesses are inevitable, notably on account of tax-related disputes. The 7 years long safari of Goods and Services Tax (GST) since its implementation has demonstrated that GST is no exception, as it has been riddled with interpretational challenges, absurdity of provisions, frequent amendments, etc.  Amidst of all this, the trade and industry has adopted diverse practices concerning the tax rates, exemptions and more, often due to differing interpretations of rate &...

Section 51 of the Central Goods and Services Tax Act, 2017 (Act) is the provision relating to Tax deduction at Source (TDS) under GST, as per which certain recipients (‘customer’), as mentioned in the said provision and also notified vide various notifications, are required to deduct 1 % from payment made or credited to supplier of taxable goods or services and remit to the Government exchequer. This provision has come into force w.e.f. 01-10-2018[1].

However, there is a confusion in...