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 th