treatment of liability in case of transfer of business - Goods and Services Tax - GST

A taxpayer has filed an appeal against the demand order which is pending for hearing. He has sufficient balance in the credit ledger to meet any tax demand that may arise in appellate proceedings. However, due to some reasons, he has to transfer his business to another person as going concern and wants to file ITC-02 for transfer of ITC. My query is if the liability arises in future, which GSTN will furnish the same? can the ITC of transferee GSTN be utilized for discharging the tax liability?