The South Indian Bank Limited Vs Union of India
Date: November 18, 2019
Subject Matter
Govt to permit the petitioner to file a rectified TRAN-1 form electronically or accept manually filed TRAN -1
Summary
The availment of credit by the petitioner, and its entitlement to distribute the credit to its various branches is not disputed. The respondent should either permit the petitioner to file a rectified TRAN-1 Form electronically in favour of each of it…
The petitioner, the South Indian Bank Limited, is before this Court aggrieved by Ext.P1 letter dated 15.05.2019 issued by the 5th respondent, whereby the latter rejected the request of the petitioner to correct a bona fide error which occurred while filing Form GST TRAN -1, on account of which the eligible credit under the earlier indirect tax laws could not be transferred to the petitioner…