Case Law Analysis
|National Company Law Appellate Tribunal
PIN code mismatch in invoices cannot rebut supply presumption under IBC Section 9 when TDS and GST ITC establish debt : NCLAT
The NCLAT held that a PIN code mismatch in invoices does not rebut the supply presumption under IBC Section 9 when TDS deductions and GST input tax credit establish debt and default, clarifying that minor clerical errors cannot defeat insolvency claims.