{"id":71136,"date":"2025-03-17T07:42:05","date_gmt":"2025-03-17T02:12:05","guid":{"rendered":""},"modified":"2025-03-17T07:42:05","modified_gmt":"2025-03-17T02:12:05","slug":"minor-clerical-error-in-gstn-documentation-cannot-be-grounds-for-denying-input-tax-credit-under-section-16-2-aa","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71136","title":{"rendered":"Minor Clerical Error in GSTN Documentation Cannot Be Grounds for Denying Input Tax Credit Under Section 16(2)(aa)"},"content":{"rendered":"<p>Minor Clerical Error in GSTN Documentation Cannot Be Grounds for Denying Input Tax Credit Under Section 16(2)(aa)<br \/>Case-Laws<br \/>GST<br \/>HC held that a minor clerical error in GST documentation &#8211; specifically, the mention of petitioner&#39;s Bombay office GSTN instead of Delhi office GSTN on invoices &#8211; cannot be grounds for denying Input Tax Credit under Section 16(2)(aa) of CGST Act, 2017. The court noted that petitioner&#39;s name was correctly mentioned on invoices and no other entity had claimed the<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86561\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Minor Clerical Error in GSTN Documentation Cannot Be Grounds for Denying Input Tax Credit Under Section 16(2)(aa)Case-LawsGSTHC held that a minor clerical error in GST documentation &#8211; specifically, the mention of petitioner&#8217;s Bombay office GSTN instead of<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71136","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71136"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71136\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}