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
HomeGSTIGST Refunds Can’t Be Claimed After Amalgamation Without Proper ITC Transfer: Gujarat...

IGST Refunds Can’t Be Claimed After Amalgamation Without Proper ITC Transfer: Gujarat HC

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Gujarat High Court has ruled that refunds of unutilized Input Tax Credit (ITC) cannot be claimed after corporate amalgamation unless the credit is lawfully transferred in accordance with GST provisions, delivering an important clarification on compliance obligations during mergers and restructurings under the Goods and Services Tax (GST) regime. The bench of Justice A.S….

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

Latest articles

GST Confiscation Order Passed Before Reply Deadline Invalid: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Rajkot Bench, has set aside a...

Incomplete E-Bike Kits Classifiable As Complete Vehicles, But Not Eligible For CKD Duty Concession: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

Wrong Death Date In Official Certificate Does Not Establish Cheating Or Forgery: Supreme Court Quashes Criminal Case 

The Supreme Court has quashed criminal proceedings against a woman accused of furnishing an...

State Must Be Made Party Before Courts Impose Financial Liability; ₹10 Lakh Relief Granted To Retired Lecturer: Supreme Court

The Supreme Court has held that impleading a government officer cannot substitute for formally...

More like this

GST Confiscation Order Passed Before Reply Deadline Invalid: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Rajkot Bench, has set aside a...

Incomplete E-Bike Kits Classifiable As Complete Vehicles, But Not Eligible For CKD Duty Concession: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

Wrong Death Date In Official Certificate Does Not Establish Cheating Or Forgery: Supreme Court Quashes Criminal Case 

The Supreme Court has quashed criminal proceedings against a woman accused of furnishing an...