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Case Law Details

Case Name : In re Eastern Coalfields Ltd (GST AAR West Bengal)
Appeal Number : Order No. 07/WBAAR/2021-22
Date of Judgement/Order : 09/08/2021
Related Assessment Year :
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In re Eastern Coalfields Ltd (GST AAR West Bengal)

Whether the applicant is entitled for input tax credit already claimed by him on the invoices raised by the supplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has paid the tax in November-2020 and whether the applicant has to reverse the said ITC already availed by him

The applicant is not entitled for input tax credit claimed by him on the invoices raised by M/s Gayatri Projects Ltd

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