M/s ALSTOM TRANSPORT INDIA LIMITED THROUGH ITS AUTHORISED SIGNATORY SHAH DIPTEJ HARSHADKUMAR v. ADDITIONAL COMMISSIONER, CGST AND CENTRAL EXCISE (APPEALS) & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s ALSTOM TRANSPORT INDIA LIMITED THROUGH ITS AUTHORISED SIGNATORY SHAH DIPTEJ HARSHADKUMAR
v.
ADDITIONAL COMMISSIONER, CGST AND CENTRAL EXCISE (APPEALS) & ORS.
R/SPECIAL CIVIL APPLICATION NO. 11025 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11029 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11030 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11033 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11034 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11035 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11043 of 2025 dated 23.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 16, 18, 25, 29, 54, 87, 107 & 122 & Section 16
Rule Number : Rule 20, 22 & 41
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Refund of unutilized ITC on exports – Amalgamation of transferor company into transferee pursuant to NCLT scheme – Intimation to GST authorities post-effective date – Transferor exported goods, filed FORM GST ITC-02 transferring partial unutilized ITC under Section 18(3) read with Rule 41 CGST Rules – Petitioner retained balance ITC in Electronic Credit Ledger, claimed refund thereof under Section 54(3) CGST read with Section 16 IGST Act – Refund sanctioned, departmental appeal allowed, refund set aside for non-compliance with mandatory full ITC transfer on amalgamation – Transferor registration cancelled prospectively post-amalgamation despite Section 87(2) CGST Act, transferee registered retrospectively – Petitioner transferee challenged appellate order in writ – Respondent relied on Safari Retreats for strict construction of taxing statutes – Held: Writ petitions dismissed – Partial ITC transfer impermissible under Section 18(3)/Rule 41 – Refund claim by transferor post-amalgamation invalid due to statutory violations.
Represented By:
Counsel for the Petitioner: Sujit Ghosh, Sr. Advocate with Mannat Waraich, Anshika Agarwal, Shrey Bhatt with Aditya J Panya, Advocates
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