M/S B BRAUN MEDICAL INDIA PVT LTD vs UNION OF INDIA & ORS.

Judgment text excerpt

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th March, 2025 + W.P.(C) 114/2025 & CM APPL. 434/2025 M/S B BRAUN MEDICAL INDIA PVT LTD .....Petitioner Through: Mr. Tarun Gulati, Sr. Advocate with Ms. Ashwini Chandrasekaran, Mr. Mahir Chablani and Mr. Devansh, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shubham Tyagi, SSC for CBIC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and 227 of the Constitution of India challenging, (i) impugned order dated 28th June, 2024, being Order-in-Original no. 04/HK/JC/CGST/DSC/2024-25, issued by the Id. Joint Commissioner of Central Goods and Services Tax, Delhi, South Commissionerate, and (ii) the vires of Section 16(2)(aa) of the Central Goods and Services Tax Act, 2017. 3. Vide the impugned order a demand to the tune of Rs.5,65,91,691/- has been raised against the Petitioner on the ground that the Petitioner has wrongly Signature Not Verified Digitally Signed W.P.(C) 114/2025 Page 1 of 3 By:RAHUL Signing Date:13.03.2025 18:58:37 availed of excess Input Tax Credit (hereinafter ITC). 4. Petitioner is a company, which is engaged in the sale of various pharmaceutical products and medical devices. The case of the Petitioner is that it had purchased a large quantum of products from M/s. Ahlcon Parenterals (India) Limited (hereinafter 'Ahlcon") on the basis of various purchase orders. It is stated that the invoices for the said products were raised by Ahlcon on the Petitioner, however, the said invoices inadvertently reflected the Bombay address and Bombay GSTN of the Petitioner, instead of the Delhi GSTN number. This has led to the impugned de