Cross-State Transfer of ITC On Amalgamation Cannot Be Denied Due To Portal Limitation: Gujarat HC

Emerson Process Management (India) Pvt. Ltd. Vs Union of India & Ors. (Gujarat High Court) 1. Introduction In a significant ruling, the Gujarat High Court in the case of Emerson Process Management (India) Pvt. Ltd. V. Union of India held that the Input Tax Credit (ITC) transfer cannot be denied merely because the transferor and transferee entities are located in different states. The Court clarified that portal restrictions cannot override statutory provisions under GST law. Where the statute permits the transfer of ITC upon amalgamation, the technical limitation of the GST Portal cannot b...