JUDGMENT :

1. Heard learned counsel for the parties.

2. By way of this writ petition, the petitioner has challenged the action of the opposite parties in not giving him the credit which he claimed under the new regime of GST.

2.1 The main contention of the petitioner is that the petitioner while putting his Form has committed an error. Instead of "7a-Duties and Taxes on inputs", it has filled "7d-Stock of goods". Although there was incorrect entry in the prescribed format, but the Commissioner, GST & Central Excise, Bhubaneswar Commissionerate, vide letter dated 07.06.2018 (Annexure-9) communicated as under:

"To

The Additional Director General,

Directorate General of Systems & Data

Management, 4th & 5th Floor, Hotel Samrat,

Chanakyapuri,

New Delhi 10021.

Sir,

Sub: Forwarding of request of M/s. Field Motor Private Limited, Cuttack, for approval of TRAN-I Credit entry- reg.

Please find enclosed a copy of letter dated 09.05.2018 (along with enclosures) of M/s. field Motor Private Limited, Cuttack, an assessee under Bhubaneswar GST & Central Excise Commissionerate, regarding approval of their TRAN1 Credit entry. Contents of their letter are selfexplanatory.

From the assessee's letter, it appears that they had erroneously filed TRAN-1 Credit entry against "7d-Stock of goods" instead of "7a-Duties and Taxes on inputs". The assessee claims to be in possession of all duty paying documents. The assessee also communicated with GST Help-Desk and they were advised to furnish screenshots of the Electronic Cash Ledger and the tab, where ITC details are shown as pending. The assessee complied with this on 27.04.2018 (copy of E-mail communication is enclosed). However, their problem is yet to be resolved. In light of the above, the request of the party may be decided for revision (or otherwise) of their form TRAN-1 at an early date as the same is pending since 26.12.2017."

2.2 And it was also forwarded by letter dated 14/15.06.2018 under Annexure-10 by the Joint Director (GST), Directorate General of Systems and Data Management addressed to the Senior Vice- President, Goods and Service Tax Network, wherein it was mentioned that "2. The said letters pertains to GSTN therefore, are being forwarded for necessary action at your end." Under Annexure-12, a communication dated 19th July, 2018 (through e-mail) from Vice President Finance addressed to different Goods and Service Tax Network (GSTN) authorities to resolve the problem in rectifying the mistake in GST TRAN-1 of the petitioner's declaration, relevant portion of which is quoted below:-

"We are informed by office of DG Systems, New Delhi that they have already forwarded letter of Commissioner GT Bhubaneswar to your office vide its letter dated 15 June, 2018 for approval of TRAN1. They also provided us copy of that letter, which we are attaching for your kind reference.

Your good-self is requested to kindly resolve our problem to get credit of TRAN-1 in electronic ledger.

With this reference, we also seek an appointment to meet you for explaining our case.

Please provide us date and time to meet you at your earliest convenience."

2.3 Thereafter, petitioner got some assurance vide e-mail dated 28.07.2018 under Annexure-13 from the GST Helpdesk, relevant portion of which is quoted below:-

"Problem Reported: Wrong ITC was claimed under

TRAN-1

Resolution: This is in reference to your query, TRAN1 window has been closed because last date for filing TRAN-1 was 27th December 2017 as per government notification. Amendment is also not available on the portal. Request you to update on www.gst.gov.in for further notification.

For further concerns regarding GST, please free to contact the GST helpdesk No.(0120-4888999) to visit Grievance Redressal portal https://selfservice.gstsystem.in/ to log a ticket."

2.4 And taking into consideration the facts, the only request, which is made by learned counsel for the petitioner is that in view of subsequent developments and following reported decisions of other High Courts, the petitione