ITC pertainig to FCM clerically misreported in 4A(3) instead of 4A(5) in july 2017 GSTR 3B.

The ITC pertaing to FCM which in fact duly reflected in GSTR 2A wrongly reported in 4A(3) instead 4A(3). Is there any caselaw or circular or clarification by govt. regarding this ?
As it is revenue neutral in the case , in which approach we actually draft the grounds of appeal

Orient Traders Vs Deputy Commissioner, Commercial Taxes