When there is change in the constitution of registered taxable person without specific provision of transfer of liabilities is it possible to transfer unutilized input tax credit?

No, In terms of Section 18(3) of the Act, transfer of unutilized input tax credit is
permissible only when there is change in constitution of the business with the specific provision of transfer of liabilities.

(ICAI FAQ PUBLICATION 06-09-2017 -: Availability of Credit in special circumstances: FAQ NO.28)