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Input tax credit

Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.

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Supreme Court24 High Courts537 GSTAT89 Advance rulings19

Court or bench

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

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In favour of revenueRemove filter
CGST S.16Remove filter
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AAR West Bengal5 Jun 2026
For revenue

Eastern Coalfields Ltd., In re

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

CGST S.16
CGST S.39
CGST Rules R.36