2021 (5) TMI 261

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....a Sumanth For the Petitioner : Mr.Velayutham Pichaiya For the Respondents : Mr.Rajnish Pathiyil, Senior Standing Counsel ORDER Heard Mr.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 (....

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....rectification of the mistake as time had been extended till 31.03.20201. However, this was not done. Hence, there was no justification to accept 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 pr....