https://www.taxtmi.com/caselaws?id=759843 Delhi HC allowed petition challenging denial of input tax credit refund. Tax authorities rejected refund because remittances were received in petitioner's Bangalore branch account rather than Delhi branch account where registration existed. Court held the objection was overly technical and unsustainable, noting that bank account details were subsequently mapped to original registration and remittances were clearly connected to services rendered by Delhi branch. Court emphasized CGST Act recognizes entities having multiple establishments across states. Orders denying refund were quashed and petition was allowed. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759843 Delhi HC allowed petition challenging denial of input tax credit refund. Tax authorities rejected refund because remittances were received in petitioner's Bangalore branch account rather than Delhi branch account where registration existed. Court held the objection was overly technical and unsustainable, noting that bank account details were subsequently mapped to original registration and remittances were clearly connected to services rendered by Delhi branch. Court emphasized CGST Act recognizes entities having multiple establishments across states. Orders denying refund were quashed and petition was allowed. Case-Laws GST Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759843