{"id":77065,"date":"2026-10-22T08:38:37","date_gmt":"2026-10-22T08:38:37","guid":{"rendered":""},"modified":"2026-10-22T08:38:37","modified_gmt":"2026-10-22T08:38:37","slug":"merger-related-input-tax-credit-transfers-raise-statutory-eligibility-questions-requiring-scrutiny-of-prescribed-transfer-procedures","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77065","title":{"rendered":"Merger-related input tax credit transfers raise statutory eligibility questions requiring scrutiny of prescribed transfer procedures."},"content":{"rendered":"<p>Merger-related input tax credit transfers raise statutory eligibility questions requiring scrutiny of prescribed transfer procedures.<br \/>Case-Laws<br \/>GST<br \/>Transfer of input tax credit in a merger requires examination of the interaction between section 16(2), section 18(3) and rule 41, particularly whether a transferee may directly avail credit reflected against the transferor&#39;s GSTIN without using the prescribed transfer mechanism. The issue concerns whether that mechanism is mandatory and whether non-compliance is procedural or substantive. Statutory interpretation of eligibility and transfer requirements constitutes a question of law for purposes of Division Bench jurisdiction under section 109(8), rather than merely a factual dispute. The appeal is to be heard by a Division Bench on merits.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105282\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Merger-related input tax credit transfers raise statutory eligibility questions requiring scrutiny of prescribed transfer procedures.Case-LawsGSTTransfer of input tax credit in a merger requires examination of the interaction between section 16(2), sec&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77065","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77065"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77065\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}