Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
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

Published on

By Mariya Paliwala
Gujarat HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Direct Tax

3% Transfer Pricing Tolerance Applies Even With One Comparable; ₹11.45 Crore Tax Adjustment Deleted: ITAT

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax

FAO–JAO Dispute | S. 147A Struck Down As Unconstitutional: Andhra Pradesh HC

The Andhra Pradesh High Court has reportedly allowed a batch of writ petitions challenging...
GST

GST On E-Commerce Deliveries Reduced From 18% To 5%, No New Tax Imposed: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that the 5%...
GST

GST Notice Must Explain Fraud Allegations; Merely Repeating S. 74 Is Not Enough:  Himachal Pradesh High Court 

The Himachal Pradesh High Court has quashed a GST show-cause notice and the consequential...

More like this

Direct Tax

3% Transfer Pricing Tolerance Applies Even With One Comparable; ₹11.45 Crore Tax Adjustment Deleted: ITAT

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax

FAO–JAO Dispute | S. 147A Struck Down As Unconstitutional: Andhra Pradesh HC

The Andhra Pradesh High Court has reportedly allowed a batch of writ petitions challenging...
GST

GST On E-Commerce Deliveries Reduced From 18% To 5%, No New Tax Imposed: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that the 5%...