GST Transition Errors: Relief Granted for Data Migration Issues

Syama Prasad Mookerjee Port Vs Addl Commissioner (Calcutta High Court)

Calcutta High Court addressed a dispute in the case of Syama Prasad Mookerjee Port vs Additional Commissioner involving errors in the migration of data from the legacy ACES system to the GST portal. The issue arose when discrepancies were found between the original and revised returns submitted by the appellant for the period from October 2016 to March 2017. The appellant claimed that data related to the revised returns had not been fully populated into the new GST system, leading to inaccuracies in reflected figures.

The court found that the discrepancy was confirmed by the department in an affidavit, which acknowledged that data from the revised returns had not been completely migrated. Given this acknowledgment, the court concluded that the appellant’s case must be accepted, and necessary rectifications should be made. It directed the authorities to correct the GST portal data and issue a revised order reflecting the accurate figures. The court clarified that this directive does not imply a remand for fresh proceedings but mandates compliance with its instructions within four weeks.

This judgment underscores the importance of accurate data migration during the GST transition process and highlights the judiciary’s role in resolving such technical issues to ensure fairness in tax administration.