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.