Case LawR/Special Civil Application No. 11025 of 2025
Alstom Transport India Limited Vs Additional Commissioner
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- January 22, 2026
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, PRANAV TRIVEDI
Subject
Unutilized ITC Refund Denied to Transferee Company for Partial Transfer and Non-Compliance
Input Tax CreditRefund
Summary
The High Court dismissed the writ petitions, upholding the Order-in-Appeal which had set aside the refund sanction order. The Court found that both the transferor and transferee companies, as well as the jurisdictional officers, failed to strictly co…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT (1) The present group of petitions involves a common question of law and, therefore, they have been heard together and are being decided analogously by this common judgment. FACTS : (2) Special Civil Application No.11025 of 2025 is taken as a lead matter. (3) The captioned writ petitions are filed by the the petitioner – Alstom Transport…