https://www.taxtmi.com/caselaws?id=420266 HC held that the tax authorities' refusal to acknowledge and transfer unutilized input tax credit (ITC) to the petitioner's newly registered business vertical was illegal and arbitrary. The court found that Form GST ITC-02A was unavailable on the GSTN portal for the entire statutory 30-day period, despite the petitioner having promptly raised a ticket with the GST Helpdesk and having submitted a manual Form ITC-02A to the jurisdictional authority within that period. Relying on Rule 41A of the GST Rules, HC directed the respondents to regularise and transfer ITC of Rs. 2,58,03,590/- to the petitioner's new registration as per its lawful entitlement, and allowed the writ petition. en-us Tue, 15 Mar 2022 00:00:00 +0530 Fri, 12 Dec 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420266 HC held that the tax authorities' refusal to acknowledge and transfer unutilized input tax credit (ITC) to the petitioner's newly registered business vertical was illegal and arbitrary. The court found that Form GST ITC-02A was unavailable on the GSTN portal for the entire statutory 30-day period, despite the petitioner having promptly raised a ticket with the GST Helpdesk and having submitted a manual Form ITC-02A to the jurisdictional authority within that period. Relying on Rule 41A of the GST Rules, HC directed the respondents to regularise and transfer ITC of Rs. 2,58,03,590/- to the petitioner's new registration as per its lawful entitlement, and allowed the writ petition. Case-Laws GST Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420266