Transfer of Tata Projects’ ECL under GST: Rajasthan HC Directs GSTN to Act on Grievance Within Two...

The Rajasthan High Court has directed GSTN (Goods and Services Tax Network) to act on a grievance regarding the transfer of Tata Projects' ECL (Electronic Credit Ledger) under GST within two months. This ruling addresses a crucial procedural issue faced by companies undergoing mergers or acquisitions, where transferring accumulated ITC can be complex. The court's directive ensures that the digital infrastructure supporting GST responds promptly to legitimate requests for credit transfer. This decision provides significant relief to Tata Projects, ensuring that their eligible ITC is seamlessly transferred, promoting ease of doing business and resolving operational hurdles related to GST compliance during corporate restructuring.