Transitional Credit — In order to carry forward input tax credit, Applicants committed a bona fide error on their part, wherein, they reported the stock details under column 7(d) instead of 7(b) of the form Tran-1. Writ Petition disposed of granting liberty to the petitioner to approach the Nodal Officer and make a representation which shall be considered and decided on merits of the case by the said Nodal Officer. — Calcutta Canvas Co Represented By Its Partner Mr. Vimal Chand Betala Vs. The Union of India, Goods and Service Tax Council Though Its Chairman Goods and Service Tax, The Deputy Commissioner of Service Tax Range-IV, The Additional Commissioner of Service Tax Range-IV, The Nodal Officer (Range IV), The Deputy Commissioner of Central GST and Central Excise [2019] 16 TAXLOK.COM 005 (Madras)