Indirect Tax Alert 

The Bombay High Court (Goa Bench) has permitted the inter-state transfer of unutilised ITC of IGST and CGST from a Goa GSTIN to a Maharashtra GSTIN post amalgamation of both entities. The judgment also clarifies that technical limitations of the GST portal cannot override statutory rights.

We, at BDO India have summarised the ruling. Hope you would find it timely and useful.

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