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HomeGSTGST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of...

GST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of CGST ITC After Amalgamation

GST

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By Mariya Paliwala
Gujarat HC

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The Gujarat High Court has held that the GST Department cannot deny transfer of unutilized Input Tax Credit (ITC) merely because the transferor and transferee entities are located in different States, observing that such a restriction does not exist under the CGST Act or Rules and cannot be introduced through the GST portal or statutory…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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