HC: Allows withdrawal of petitions filed on wrong premise, redirects assessee to Single Judge

Kerala HC disposes assessee’ Writ Appeals for allowing upload of GST FORM TRAN-1, directs it for consideration before the learned Single Judge thereby, permitting withdrawal of earlier Writ Petitions filed on wrong premise; Revenue upon being directed by Single judge earlier rejected details uploaded by Petitioner (dealer) to claim input of excise duties paid for the stock held, purchased directly from the manufacturers stating that same do not come under the ambit of the C...