The petitioner filed writ petition to challenge the order which rejected his request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime.

It filed FORM TRAN-1 for carrying forward credit from the erstwhile Value Added Tax regime to the Goods and Service Tax regime on the GSTN Portal.

However, an inadvertent error had crept into the Form and instead of posting the amount of credit as Rs. 54,94,151/- only an amount of Rs. 29,05,595/- was updated. While attempting to correct the error, yet another mistake occurred as the difference was updated in table 7d of the Form instead of table 7b.

The request for rectification was rejected and therefore, he filed this petition.

The Honorable High Court observed that in the present case, the error was seen to be inadvertent, constituting a human error.

The department did not dispute this either. Moreover, the era of GST is nascent and a rigid view should not be taken in procedural matters such as the present one.

Therefore, the petitioner was permitted to transition the credit.