Deemed supply

Gayathri G (16 Points)

01 February 2023  
A company's head quarter located in Mumbai. It has branches in telangana and in AP.
In AP for the FY 2019-20 no outward transactions, but ITC of Rs 2,50,000 accumulated.
My query is, does A P branch raise invoice to telangana to pass on ITC.
Thanks in advance.