GST Implications of Amalgamation: Registration, Cancellation, and Treatment of Unutilised ITC
Date: February 9, 2026
Description:
On January 23, 2006, the Gujarat High Court delivered a significant ruling in the case of Alstom Transport India Limited. This case tackled a crucial question: Can post-amalgamation activities like transferring ITC via ITC-02 and filing a refund application happen simultaneously?
The court dived deep into the legal framework, exploring key aspects like:
✅ When should the transferor’s registration be cancelled?
✅ When must the transferee obtain new registration?
✅ The role of Section 87 in such cases.
Other Presentations
GST First Appeal under Section 107: A Practical Guide
This presentation covers some fundamental aspects of Writs and appeal. Few...
Read MoreGSTAT Appeals: A Practical Guide to the GST Appellate Framework
The GSTAT, established under the CGST Act, 2017, serves as the second appellate ...
Read MoreBank Account Frozen Without Notice? What the Law Really Says
Sudden bank account freezes under police instructions are causing serious hardsh...
Read More