Transitional Credit — The grievance of the Petitioner is that when the Petitioner submitted its TRAN-1 form on the online GST portal on 27.12.2017 whereby acknowledgment No.AA3011170204330, the Petitioner realised that by mistake the last digit of the amount i.e. "4" remained to be added. Therefore, instead of claiming credit amount of Rs.1,34,84,304/- as stated in the Excise Return ER-1, the Petitioner claimed credit of Rs.13,48,430/-, thereby claiming a short credit of Rs.1,21,35,874/-. It is the case of the Petitioner that this was a typographical/human error completely unintended. Writ petition disposed granting liberty to the petitioner to make representation to the CBIC and also directing the CBIC to consider such representation for verification and bonafide of the claim made by the Petitioner. — Tech Force Composites Pvt. Ltd. Goa Unit, Rep. by Its Poa, Dileep Naik Vs. Union of India, Thr. Ministry of Finance, New Delhi And 5 Ors. [2019] 16 TAXLOK.COM 209 (Bombay)