AAR West Bengal
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
AAR West Bengal
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