Input Tax Credit transfer after GST registration cancellation to be processed under the statutory mechanism with GSTN assistance.

The petitioner was directed to pursue transfer of Input Tax Credit under the GST framework after cancellation of registration, with the authorities to process the request under Section 18 of the Gujarat GST Act read with Rules 41 and 41A of the Gujarat GST Rules. The Court also noted that, if advised, the petitioner could invoke the alternative remedy under Section 54 of the Act. Any request for transfer of Input Tax Credit was to be considered immediately, and GSTN was required to extend the technical assistance needed to implement the process.

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Issues: Whether the petitioner could be directed to seek transfer of Input Tax Credit after cancellation of registration, and whether the authorities were required to consider such request expeditiously with GSTN assistance.

Analysis: The dispute was resolved on the basis of the authorities' stated willingness to process transfer of Input Tax Credit under the statutory mechanism. The petitioner was directed to approach the concerned authorities under Section 18 of the Gujarat Goods and Services Tax Act, 2017 read with Rules 41 and 41A of the Gujarat Goods and Services Tax Rules, 2017, and, if so advised, to invoke the alternative remedy under Section 54 of the Gujarat Goods and Services Tax Act, 2017. The Court further directed that any request made for transfer of Input Tax Credit be considered immediately and that GSTN cooperate to provide the technical assistance needed for implementation.

Conclusion: The petitioner's grievance was accepted to the extent of a direction for processing the request for transfer of Input Tax Credit under the applicable GST framework, with ancillary assistance from GSTN.

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