2021 (5) TMI 261

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..... eral opportunities for rectification of the mistake as time had been extended till 31.03.20201 - HELD THAT:- In the present case, the error is seen to be inadvertent, constituting a human error. The Revenue does not dispute this either. Moreover, the era of GST is nascent and thus a rigid view should not be taken in procedural matters such as the present one. The petitioner is thus be permitte .....

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..... .Velayuthum Pichaiya, learned counsel for the petitioner and Mr.Rajinish Pathiyil, learned Senior Standing Counsel for the respondents. 2. The petitioner challenges order dated 19.09.2019, rejecting his request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime. Admittedly, TRAN-1, the Form for carrying forward credit from the erstwhile Value Added Tax regime t .....

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..... ccept the present request. 4. In the present case, the error is seen to be inadvertent, constituting a human error. The Revenue does not dispute this either. Moreover, the era of GST is nascent and I am of the view that a rigid view should not be taken in procedural matters such as the present one. 5. The petitioner is thus be permitted to transition the credit. After all, the consequence of .....

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