No Bar on Transferring GST ITC Between Amalgamating Companies in Different States

Umicore Autocat India Private Limited Vs Union of India (Bombay High Court)

No embargo on transferring GST ITC between amalgamating companies located in distinct States: Bombay High Court

The Hon’ble Bombay High Court in the case of Umicore Autocat India Pvt. Ltd. v. Union of India & Ors. [Writ Petition No. 463 of 2024 dated July 10, 2025] held that there is no prohibition in the GST law or rules against transferring GST Input Tax Credit between different States in case of merger or amalgamation.

Facts:

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