22 (4)

On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court

January 23, 2026

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On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court Read Post »

Umicore Autocat India Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court