High Court of Bombay at Goa Considers Writ Petition on Inter-State Transfer of Input Tax Credit on Amalgamation Under Section 18(3) CGST Act, 2017. The petitioner transferee company in Maharashtra challenged the GSTN portal's refusal to accept Form GST ITC-02 for unutilized ITC from a Goa transferor, arguing that Section 18(3) and Rule 41 impose no state-based restriction.
10 Jul 2025The writ petition arose from a dispute over transfer of unutilized Input Tax Credit (ITC) following a scheme of amalgamation sanctioned by the Nationa...
