HC: Directs Revenue to either permit rectification of TRAN 1 for credit distribution to branches

Kerala HC disposes of writ petition directing the Revenue to either permits the petitioner to file a rectified GST TRAN-1 Form electronically in favour of each branches or accept manually filed TRAN-1 with appropriate corrections on or before December 30, 2019; Notes that, the availment of credit by the petitioner, and its entitlement to distribute the credit to its various branches is not disputed; Observes that as the assessee had obtained registration as input service dist...