Transitional Credit cannot be denied for Human Error in GST TRAN-1 Filing: Kerala HC  

This ruling by Kerala HC setting precedent that transitional ITC cannot be denied for human errors in GST TRAN-1 filing is crucial for tax professionals. It highlights the importance of protecting taxpayers' rights during the GST transition period and emphasizes the need for authorities to allow corrections for genuine mistakes, ensuring compliance and fairness in tax procedures.