Eastern Coalfields Ltd ., In re
Date: June 4, 2026
Subject Matter
Retrospective Amendment to Section 16(5) does not allow reclaiming reversed ITC due to Section 150 bar
Summary
The Authority for Advance Ruling has dismissed the applicant's request to reclaim Input Tax Credit (ITC) previously reversed, even after the retrospective insertion of sub-section (5) to Section 16 of the CGST Act, 2017, by the Finance (No. 2) Act, 2…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is…