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2019 (12) TMI 157 - HC - GSTRevision of TRAN-1 form - typographical mistake in the amount claimed as credit - HELD THAT:- The interest of justice will be served if the Petitioner is granted liberty to make representation to the CBIC and the CBIC is directed to consider such representation for verification and bonafide of the claim made by the Petitioner, no doubt in accordance with law and on its own merits. In case the Petitioner is not satisfied with the response of the CBIC, liberty is reserved to the Petitioner to take out appropriate proceedings in the matter, inter alia on the grounds which have now been urged in this petition as well. This is because we have not examined the rival contentions on merits and we leave this exercise to the CBIC whilst disposing of the Petitioner's representation. Petition disposed off.
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