Enable assessee to file rectified TRAN -1 Form: Kerala HC to GST Dept

The South Indian Bank Limited Vs Union of India (Kerala High Court)

It is not in dispute in the instant case that the input tax credit accumulated in the account of the petitioner was validly taken during the pre-GST period. The returns filed by the petitioner during the relevant period have all been accepted by the revenue authorities and, in the absence of a requirement to migrate to the GST regime, the petitioner would have been able to distribute the credit to its various branches through the input service distribution m

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