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:
Umicore Autocat India Pvt. Ltd. (“the Petitioner”) a private company registered in Maharashtra, challenged the action of the Respondents in refusing to allow the transfer of unutilized Input Tax Credit (ITC) pursuant to a scheme of amalgamation approved by the NCLT, Mumbai under Section 230 to Section 232 of the Companies Act, 2013.
The amalgamation involved Umicore Anandeya India Private Limited (the Transferor), registered in Goa, with the Petitioner (“the Transferee”). The Transferor had ceased operations and the scheme transferred both assets and liabilities to the Petitioner.
The Transferor attempted to file Form GST ITC-02 to transfer ITC to the Petitioner. However, the GSTN portal rejected the request with an error: “Transferee and Transferor should be of the same State/UT.” The Transferor raised queries and represented the issue to the State Tax Officer, but received no resolution.
