https://www.taxtmi.com/forum/issue?id=117924 Appellate proceedings filed by the transferor before the merger's effective date continue in the transferor's name. If the transferee assumed assets and liabilities and informed the tax department, the transferee may claim transferred credits. Alternatively, where refund pursuit is abandoned, the transferor can seek restoration of the debited amounts to the Electronic Credit Ledger, submit PMT-03, file ITC-02 to transfer credit to the resultant company, and then cancel the transferor's registration for transfer of business. en-us Wed, 20 Apr 2022 00:13:09 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117924 Appellate proceedings filed by the transferor before the merger's effective date continue in the transferor's name. If the transferee assumed assets and liabilities and informed the tax department, the transferee may claim transferred credits. Alternatively, where refund pursuit is abandoned, the transferor can seek restoration of the debited amounts to the Electronic Credit Ledger, submit PMT-03, file ITC-02 to transfer credit to the resultant company, and then cancel the transferor's registration for transfer of business. Discussion-Forum GST Wed, 20 Apr 2022 00:13:09 +0530 https://www.taxtmi.com/forum/issue?id=117924