Facts:

The petitioner company, engaged in manufacturing, amalgamated another company pursuant to NCLT order dated 14.11.2019.
Unutilized ITC of the transferor company was sought to be transferred through Form GST ITC-02.
The GST portal rejected the transfer stating that transferor and transferee must be in the same State.
Despite repeated representations, the issue remained unresolved, leading to the present writ petition. 

Court Decision:
The Court examined whether GST law permits transfer of ITC upon amalgamation when companies are located in different States and whether such restriction imposed through the GST portal is valid. 

Court Decision:
Transfer of ITC on amalgamation is permissible under Section 18(3) CGST Act read with Rule 41 CGST Rules.
No provision in the statute restricts ITC transfer based on location in different States.
The GST portal restriction (“same State/UT”) has no statutory backing and is invalid.
Authorities cannot incorporate conditions in statutory forms that are absent in law.
Endorsement made in Form ITC-02 without proper reasoning or statutory basis is improper.
Technical limitations of GST portal cannot defeat substantive legal rights.
Petitioner allowed to file Form ITC-02 manually.
Authorities directed to process the claim within six weeks.
Writ petition allowed.

Cases Referred by Court:
Umicore Autocat India (P) Ltd. vs Union of India, [2025]