2019 (1) TMI 373

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..... the Department to the effect that the system of submitting return had a major change requiring the assessee to file the half yearly returns instead of the annual returns w.e.f. the year 2012. There is also no apparent denial of rebutting the failure in the software of the appellant as is mentioned by them. Perusal of various documents also makes it clear that there is no intentional act on the part of the appellant to evade the duty. Appeal allowed - decided in favor of appellant.
MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Pradeep Mutreja, CA Present for the Respondent: Ms. Tamanna Alam, D.R. ORDER PER: RACHNA GUPTA The appellant herein is engaged in providing taxable services as that of errection, commi .....

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..... rred due to the error committed on account of the failure of the software but was not at all intentional on part of the appellant. It is submitted that the ST-3 Returns were timely been filed (half yearly returns) reflecting all the details as that of showing the details of opening balance, taxable value, tax paid and the availment and utilization of credit. In addition, at the time of personal hearing, the calculation chart alongwith those returns were provided to the Department. However, the Adjudicating authority below have not considered the same It is finally impressed upon that while undoing the software issue at their own level, the appellant noticed a short payment of ₹ 56,070/- which was also paid by him vide challan dated 5t .....

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..... tary proof and on the presumption that had there been error in filing ST 3 returns as per the plea of the appellant, the same would have been reflected online itself. However, the perusal of record even the order under challenge shows that the documents not only in the form of ST 3 returns but the calculation chart as well were produced before the adjudicating authorities below. These returns include the half yearly returns for the financial years under question. Perusal of these returns shows that the opening balance for the first half yearly return is same as that of second half yearly return. This perusal is sufficient to hold that the software has not appropriately picked up the value of opening balance. This perusal also makes it clear .....

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