The West Bengal AAR held that the ITC is not permitted upon the invoices for Jan to March-2020 to which the supplier has filed the FORM GSTR-1 and FORM GSTR-3B.
The applicant is the owner of Eastern Coalfield ltd which produces and supplies the coal and obtained the services from M/s Gayatri projects ltd and can claim for ITC in the tax periods Jan 2020, Feb 2020, and March 2020 correspondingly with respect to three invoices provided through the stated supplier of the services 
Get to know GST provisions and rules on the free supply of goods. Also, we have included rules regarding ITC reversal on free supplies of goods and services. The payment with respect to these supplies has been performed through the petitioner.
The petitioner seeks the advance ruling upon the problem that if the petitioner is subjected for the ITC previously availed through him on the invoices asked through M/s Gayatri Projects Ltd. pertaining to the period Jan-2020, Feb-2020, and March-2020 to which the supplier has originally filed the tax charged towards the supply to the government in cash or via the usage of ITC applicable towards the supply.
The other issue asked was if the petitioner has to turn in the stated ITC which was claimed by him before in which M/s Gayatri Project Ltd. has filed the tax, though belatedly and fulfilled the duty called on them with Section 16(2)(c) of CGST Act, 2017 along with additional provisions as mentioned in Section 16(2)(a), 16(2)(b), and 16(2)(d) are performed by the petitioner.
The two judges Brajesh Kumar Singh and Joyjit Banik held that the petitioner is not subjected to the ITC availed through him on the invoices asked by M/s Gayatri Projects Ltd. concerning the period Jan-2020, Feb-2020, and March-2020 to which the supplier has filed FORM GSTR-1 and FORM GSTR-3B during Nov 20 and the petitioner is thus needed to reverse the stated ITC.
