The learned Counsel Mr. Mishra and Mr. Arsiwala, appearing for the Petitioners, seek to withdraw their individual Petition with liberty to approach the Goods and Service Tax Council with their grievance of omitting to take accrued credit in its TRAN-1 under the CGST Act. This, it is submitted is on account of human error. This liberty is sought in terms of the order of this Court in O.E.N. India Ltd., v/s. Union of India reported in 2018 TIOL 2874 and 2018 TIOL 2892
2. Liberty as sought for, granted.
3. Accordingly, both the Petitions are disposed of as withdrawn with the above liberty.