https://www.taxtmi.com/article/detailed?id=13949 The Delhi High Court set aside an order denying Input Tax Credit where invoices showed the correct recipient name but an incorrect GSTIN and address due to supplier error; finding no evidence of duplicate claims, the court allowed invoice correction and granted ITC. Administrative guidance permits notifying the jurisdiction whose GSTIN was wrongly used and disallowing duplicate claims, but allowance of ITC to the actual recipient depends on transactional correctness and absence of fraud, not on completion of action against the supplier. en-us Fri, 28 Mar 2025 08:33:11 +0530 Fri, 28 Mar 2025 08:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13949 The Delhi High Court set aside an order denying Input Tax Credit where invoices showed the correct recipient name but an incorrect GSTIN and address due to supplier error; finding no evidence of duplicate claims, the court allowed invoice correction and granted ITC. Administrative guidance permits notifying the jurisdiction whose GSTIN was wrongly used and disallowing duplicate claims, but allowance of ITC to the actual recipient depends on transactional correctness and absence of fraud, not on completion of action against the supplier. Articles Goods and Services Tax - GST Fri, 28 Mar 2025 08:33:11 +0530 https://www.taxtmi.com/article/detailed?id=13949