https://www.taxtmi.com/article/detailed?id=14964 The court held that the statutory mechanism for transfer of Input Tax Credit on merger or amalgamation does not impose a State to State territorial restriction and that technological limitations of the GSTN portal cannot defeat statutory entitlements. It directed manual adjustment to allow transfer of central credits and urged amendment of portal architecture so administrative code aligns with the law. en-us Sat, 16 Aug 2025 10:20:10 +0530 Sat, 16 Aug 2025 10:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14964 The court held that the statutory mechanism for transfer of Input Tax Credit on merger or amalgamation does not impose a State to State territorial restriction and that technological limitations of the GSTN portal cannot defeat statutory entitlements. It directed manual adjustment to allow transfer of central credits and urged amendment of portal architecture so administrative code aligns with the law. Articles Goods and Services Tax - GST Sat, 16 Aug 2025 10:20:10 +0530 https://www.taxtmi.com/article/detailed?id=14964