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54. In Carlsthal Craftsman Enterprises (supra), the Madras High Court was persuaded to follow the above view of the Delhi High Court. It allowed the "registered persons"/taxpayers to transition the ITC. It was held:

"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 procedural matters such as the present one.
5. The petitioner is thus be permitted to transition the credit. After all, the consequence of such transition is only the availment of the credit and not the utilization itself, which is a matter of assessment and which can be looked into by the Assessing Officer at the appropriate stage."