https://www.taxtmi.com/caselaws?id=767388 The HC set aside the impugned order rejecting input tax credit and permitted the petitioner to avail ITC where invoices correctly named the petitioner but mistakenly quoted the supplier's Bombay GSTN instead of the Delhi GSTN. The Department conceded no other entity claimed the same credit; the court held that minor clerical errors in documentation, absent any substantive claim by another party, should not deny ITC when the recipient's entitlement is otherwise clear. The petition was partly allowed and disposed of. en-us Wed, 12 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767388 The HC set aside the impugned order rejecting input tax credit and permitted the petitioner to avail ITC where invoices correctly named the petitioner but mistakenly quoted the supplier's Bombay GSTN instead of the Delhi GSTN. The Department conceded no other entity claimed the same credit; the court held that minor clerical errors in documentation, absent any substantive claim by another party, should not deny ITC when the recipient's entitlement is otherwise clear. The petition was partly allowed and disposed of. Case-Laws GST Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767388