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of <h1>Court Orders Correction of Data Errors in Tax App Due to Discrepancies; Urges Accurate Handling by Authorities.</h1> <h3>Syama Prasad Mookerjee Port, Kolkata Versus Addl Commissioner, CGST And CX, Kolkata North Commissionerate And Anr.</h3> Syama Prasad Mookerjee Port, Kolkata Versus Addl Commissioner, CGST And CX, Kolkata North Commissionerate And Anr. - TMI ISSUES: Whether a writ petition challenging a tax demand order is maintainable when there is a discrepancy in data migration between legacy and new GST systems. Whether the department is obligated to rectify data discrepancies in the GST portal reflecting service tax returns. Whether the impugned tax demand order should be set aside due to errors in data migration and incorrect reflection of returns. Whether coercive action can be initiated against the appellant pending rectification of data discrepancies. RULINGS / HOLDINGS: The writ petition was held to be maintainable as the issue involves 'error wherein PART B of the revised return was not duly populated into the domain of the Department,' which cannot be resolved by the adjudicating authority or tribunal. The department confirmed that 'data pertaining to the revised return have not migrated completely to the new integrated ACES-GST Application system,' and therefore the original return data is reflected, necessitating rectification. The impugned order was set aside, and the authorities were directed to 'make the necessary correction in the Portal and issue a revised order accepting the stand taken by the appellant/assessee.' No coercive action shall be initiated against the appellant for enforcing the demand crystallized in the original order dated 16.11.2023 pending rectification. RATIONALE: The Court applied principles relating to the maintainability of writ petitions in tax matters where factual data discrepancies arise due to system migration errors beyond the adjudicating authority's purview. The legal framework involves the Central Board of Indirect Taxes and Customs' responsibility, through the Directorate General of Systems & Data Management, to ensure accurate data migration and correction in the GST portal. The Court emphasized that the department must rectify the mistake and pass a revised order rather than quashing the proceedings outright. The matter was remitted to the department solely for compliance with the direction to correct data and issue a revised order, not for fresh proceedings, indicating a doctrinal approach to administrative rectification over litigation.
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