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2024 (1) TMI 1098 - CALCUTTA HIGH COURTDenial to grant any interim relief - audit authority has failed to take note of the submission made by the assessee - subject matter is pending adjudication by the CGST Authority - HELD THAT:- The audit wing of the State GST Authority ought to keep the matter abeyance so far as the discrepancy note is concerned. The authority now has issued a show cause notice dated 29.12.2023 since the discrepancy note no. 3 pointed out by the Audit Wing of the State GST authority is the subject matter of adjudication of CGST Authority. Pursuant to the show cause notice dated 28.03.2023 the audit wing of the SGST Authority should not proceed. The appeal along with the connected application and the writ petition are disposed of by directing the audit wing of the SGST Authority to keep in abeyance all proceedings in respect of the discrepancy note no. 3 alone including the show cause notice dated 29.12.2023 and abide by the adjudication order to be passed by the CGST Authority , namely, the fourth respondent on the show cause notice dated 28.03.2023.
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