https://www.taxtmi.com/caselaws?id=294047 Input tax credit claimed on invoices originally issued by one GST registration and subsequently revised by a different registration under the same PAN was held inadmissible because two registrations under the same PAN constitute distinct persons for GST purposes, and only the person who issued an invoice may revise it. The Input Service Distributor's earlier claim of refund under the old registration precluded passing the same credit to the applicant. Consequently, revised invoices issued by a different registration cannot support input tax credit, and the related question on effective date of credit was rendered redundant. en-us Tue, 17 Dec 2019 00:00:00 +0530 Thu, 22 Jan 2026 13:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294047 Input tax credit claimed on invoices originally issued by one GST registration and subsequently revised by a different registration under the same PAN was held inadmissible because two registrations under the same PAN constitute distinct persons for GST purposes, and only the person who issued an invoice may revise it. The Input Service Distributor's earlier claim of refund under the old registration precluded passing the same credit to the applicant. Consequently, revised invoices issued by a different registration cannot support input tax credit, and the related question on effective date of credit was rendered redundant. Case-Laws GST Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294047