2025 (1) TMI 922

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....t petition which was dismissed was held to be maintainable. In paragraphs 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....

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.... order aforesaid dated 25th June, 2024 passed by this Hon'ble Court, it is humbly submitted 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 ....

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....2017 CENVAT 71198028 74892505 5. That on examination of data retrieved from both the systems for the said period i.e October 2016 to March 2017 it is confirmed that the appellant has filed the revised return for the period, however, data pertaining to the revised return have not migrated completely to the new integrated ACES-GST Application system and therefore the data pertaining to the original return is being reflected in the new system." 5. In the light of the above stand taken by the department, the case of the appellant/assessee has to be accepted and necessary rectification has to be done. 6. Though Mr. Ghosh, learned senior advocate appearing for the appellant prayed for quashing the proceeding, we are of the....