SANJIB BANERJEE,J. - (1.) The grievance of the petitioner is that though the petitioner had made a self-assessment of service tax for the financial year ended March 31, 2011, the deposit was made into an erroneous account and, as a consequence whereof, a possible demand of interest and penalty may be faced by the petitioner.
(2.) On the petition being moved, an impression was given that the mistake was in the last two digits of a fifteen-digit unique identification number allotted to every assessee. In such circumstances, an initial order was made out for the department to report whether the system was so harsh that it would not leave any room for human error in a key or two being erroneously punched.
(3.) It now transpires that the petitioner had not availed of the e-filing facility but had deposited hard copy documents along with the self-assessed quantum of service tax for the relevant financial year. The department has pointed out that the system is so designed that if an erroneous code is punched in, the relevant page would not open for the e-filing to progress any further.;