9911796707
TMI Blog2025 (1) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... the stand taken by the department, the Portal has to be created and thereafter a revised order has to be passed. The impugned order set aside with a direction to the authorities to make the necessary correction in the Portal and issue a revised order accepting the stand taken by the appellant/assessee - appeal allowed. - T. S. SIVAGNANAM CHIEF JUSTICE AND HIRANMAY BHATTACHARYYA, J. For the Appellant: Mr. Sujit Ghosh, ld. Sr. Adv.. Ms. Mannat Waraich, Ms. Anshika Agarwal, Mr. Pujon Chatterjee, Mr. Sutosom Bhattacharyya. For CGST Authorities: Mr. Vipul Kundalia, ld. Sr. Adv.. Mr. Anindya Kanan, Mr. D. Chaudhuri. 1. We have heard the learned advocates for either of the parties. 2. Reference may be made to the order dated 25.6.2024 by which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent shall also produce their response to the plea by the appellant requesting correction of the information uploaded in the Portal. Since we have entertained this appeal, no coercive action shall be initiated against the appellant for enforcing the demand which has been crystallized in the order in original dated 16.11.2023. 3. In response to the directions issued in the above order, the Assistant Commissioner (Legal), Kolkata North Commissionerate, CGST CX who has been authorized by the respondent nos. 1 and 2 has filed an affidavit dated 10th December, 2024 disclosing certain facts. 4. For better appreciation, paragraphs 4 and 5 of the affidavit are quoted hereinbelow: 4. That in compliance of the order aforesaid dated 25th June, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1198028 74892505 III. October 2016-March 2017 (Reviewed) MONTH-YEAR CREDIT TYPE OPENING BALANCE CLOSING BALANCE 10-2016 CENVAT 28745834 34128385 11-2016 CENVAT 34128385 39514987 12-2016 CENVAT 39514987 59593150 01-2017 CENVAT 59593150 48642700 02-2017 CENVAT 48642700 71198028 03-2017 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 ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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