Authority for Advance Ruling, West Bengal5 June 2026

Eastern Coalfields Ltd., In re

For revenue

ORDER NO. 04/WBAAR/2026-27

The ruling in brief

Section 16(5), inserted by Finance Act (No. 2), 2024, only extends time-limit for availing ITC and does not create fresh right to reclaim credit reversed for supplier- reporting mismatch; hence, ITC on 2020 invoices, already reversed under AAR order, could not be re-availed

Provisions considered

Section 16, read with section 39, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 36 of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Eastern Coalfields Ltd., In re

The ruling in brief

Provisions considered

Eastern Coalfields Ltd., In re

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India