Calcutta HC directs SGST Authority to Await CGST Adjudication

Mr. Mahabir Prasad Kedia, Proprietor of M/s. Sanjay Casting & Eng. Co. Vs Assistant Commissioner of State Tax (Calcutta High Court) Introduction: The case of Mr. Mahabir Prasad Kedia, the proprietor of M/s. Sanjay Casting & Eng. Co., against the Assistant Commissioner of State Tax is under scrutiny. The petitioner filed an appeal challenging the order denying interim relief. The focus is on Discrepancy No. 3 highlighted in the audit memo. The petitioner contends that a show cause notice by the anti-evasion wing of CGST is already under adjudication, and the State GST Authority should a...