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SYAMA PRASAD MOOKERJEE PORT, KOLKATA vs. ADDL COMMISSIONER, CGST AND CX, KOLKATA NORTH COMMISSIONERATE AND ANOTHER
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Sujit Ghosh
Mannat Waraich
Anshika Agarwal
Res. Counsel
Vipul Kundalia
Anindya Kanan
D. Chaudhuri.

Petitioner / Applicant

SYAMA PRASAD MOOKERJEE PORT, KOLKATA
Respondent ADDL COMMISSIONER, CGST AND CX, KOLKATA NORTH COMMISSIONERATE AND ANOTHER
Court Calcutta High Court
State

West Bengal

Date Jan 14, 2025
Order No.

FMA/743/2024

Citation

2025(1) TAXREPLY 12228
Original Order
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ORDER

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 the writ 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 authority or for that matter, the learned Tribunal and so far the writ court is concerned, it can issue a....

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