https://www.taxtmi.com/article/detailed?id=15829 The court held that Section 18(3) permits transfer of unutilised ITC on amalgamation without an express territorial restriction, Rule 41 and portal procedures cannot add a state based bar, and Section 25(4)'s separate registration concept governs levy and compliance rather than extinguishing statutory credit transfers; technological or administrative constraints must yield to statutory entitlement, with manual facilitation directed pending GSTN backend upgrades where no revenue loss arises. en-us Sat, 07 Feb 2026 07:13:24 +0530 Sat, 07 Feb 2026 07:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15829 The court held that Section 18(3) permits transfer of unutilised ITC on amalgamation without an express territorial restriction, Rule 41 and portal procedures cannot add a state based bar, and Section 25(4)'s separate registration concept governs levy and compliance rather than extinguishing statutory credit transfers; technological or administrative constraints must yield to statutory entitlement, with manual facilitation directed pending GSTN backend upgrades where no revenue loss arises. Articles Goods and Services Tax - GST Sat, 07 Feb 2026 07:13:24 +0530 https://www.taxtmi.com/article/detailed?id=15829