Emerson Process Management (India) Pvt. Ltd. Vs Union of India & Ors
Date: March 4, 2026
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): A.S. SUPEHIA, PRANAV TRIVEDI
Subject Matter
GST Portal Cannot Restrict Inter-State ITC Transfer Post-Amalgamation
Summary
The writ petition has been allowed , challenging the GST portal's restriction on inter-state Input Tax Credit (ITC) transfer following an amalgamation. The High Court ruled that the restriction, which stated "Transferee and Transferor should be of th…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT RULE returnable forthwith. Learned Senior Standing Counsel Mr.Shashvata Shukla waives service of notice of rule on behalf of the respondents. Since short issue is involved, the matter is taken up for final disposal. 2. At the outset, learned advocate Mr.Uchit Sheth appearing for the petitioner has submitted that the issue is squarely…