EMERSON PROCESS MANAGEMENT (INDIA) PVT LTD v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
EMERSON PROCESS MANAGEMENT (INDIA) PVT LTD
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 7006 of 2024 dated 05.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 18, 22 & 25 & Section 20
Rule Number : Rule 41
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Circular No. 133 03/2020-GST dated 23.03.2020
Decision : In favour of assessee
ITC Transfer – Amalgamation – Transferee company in different state denied transfer of unutilized CGST ITC (from TRAN-1 Central excise credit) via portal error: “Transferee and Transferor should be of the same State-U.T.” – NCLT-approved scheme transferred all assets & liabilities – Section 18(3) CGST Act read with Rule 41 CGST Rules permits ITC transfer on amalgamation sans inter-state prohibition – Portal endorsement on statutory form impermissible absent statutory basis, reasons must be separately recorded – Relied on Umicore Autocat India Pvt Ltd allowing CGST/IGST transfer across states , petitioner relinquished SGST claim – Revenue distinguished precedent claiming same-state restriction, audit risks, Circular 133/03/2020-GST inapplicable – Held: Writ allowed – No statutory bar to inter-state CGST ITC transfer post-amalgamation, portal limitation no ground to deny entitlement – Manual ITC-02 processing directed within six weeks till portal update.
Represented By:
Counsel for the Petitioner: Uchit N Sheth
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