2025 (1) TMI 922

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....graphs 4 and 5 of the said order the following had been noted and recorded: "4. From the comparison of the two returns, i.e. Page 76 and Page 136 of the Stay petition, we find that PART A which deals with the general information there is no discrepancy. However, with regard to PART B, viz. the value of taxable services and service tax payable, the figures reflected do not tally with PART B of the revised return which was filed on 21.07.2017. According to the appellant, when the data was populated, there is error wherein PART B of the revised return was not duly populated into the domain of the Department. Admittedly, this issue cannot be resolved by the adjudicating authority or for that matter, the learned Tribunal and so far the writ co....

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....itted that with the rollout of GST, the department moved to the new Integrated ACES-GST Application and migrated the data of Central Excise and Service Tax to the new application. The data relating to the Service Tax returns filed in respect of M/s Shyama Prasad Mukherjee Port, Kolkata having Service Tax Registration no. AAA JK 0361 LS T002 is verified in the databases of both the new integrated ACES-GST Application and the Legacy ACES Application is tabulated below: TABLE-A RETURN/MONTH RETURN YEAR OPENING BALANACE CLOSING 10 2016 28745834 30045541 10 2016 28745834 30045541 11 2016 28745834 34148171 11 2016 28745834 34148171 12 2016 28745834 48424172 12 2016 28745834 48434172 1 2017 48434172 38838268 1 20....