(per BHARATI DANGRE, J.)
1. The Petition filed by the Umicore Autocat India Private
Limited has raised a challenge to the action of the Respondents in
restricting the transfer of the un-utilized Input Tax Credit [ITC] on
account of merger/amalgamation, under Section 18(3) of the
Central Goods and Services Tax Act, 2017 [hereinafter referred to
as the CGST Act, 2017 for short] on the ground that the transfer is
prohibited where it involve two distinct States.
The Petitioner, therefore, seeks a direction to the Goods and
Services Tax Network [Respondent No. 2] to allow the transfer of
credit between the Transferor and the Petitioner Company that
neither Section 18(3) of the CGST Act 2017 nor Rule 41 of the
Central Goods and Services Tax Rules, 2017 [hereinafter referred
to as the CGST Rules of 2017, for short], impose any such
restriction.