https://www.taxtmi.com/caselaws?id=403895 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. en-us Mon, 08 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403895 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. Case-Laws GST Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403895