TMI Blog2024 (1) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. S. Sanyal For CGST Authority : Mr. K.K. Maity Mr. Tapan Bhanja. 1. The appeal filed by the petitioner is directed against the order dated 5th December, 2023 passed in WPA 26410 of 2023 by which the learned Single Bench declined to grant any interim relief. At the request of the learned advocates for the either side, the appeal and the writ petition are taken up for disposal by a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion that it is not clear from the reply given by the appellant/assessee that discrepancy no.3 has been settled. The audit authority has failed to take note of the submission made by the assessee and the subject matter is pending adjudication by the CGST Authority, namely, the fourth respondent, who has issued the show cause notice dated 28.3.2023 which reply has been submitted by the appellant/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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