Audit wing of SGST Authority shall keep all proceedings in abeyance if the subject matter is pending before the CGST Authority

Last updated: 05 April 2024
Quick Summary
The Calcutta High Court has ruled that the State GST (SGST) Authority's audit wing must halt proceedings if the same issue is already being handled by the Central GST (CGST) Authority. This decision came after an appellant informed the SGST that the discrepancies raised were already part of an ongoing adjudication process with the CGST Department. The court emphasised that the SGST audit should be kept in abeyance until the CGST Authority makes its final decision.

Court :
Calcutta High Court

Brief :
The Hon'ble High Court of Calcutta in the case of Mahabir Prasad Kedia v. Assistant Commissioner of State Tax [MAT No. 2388 of 2023 dated January 9, 2024] held that the Audit Wing of the State Goods and Services Tax ("SGST") Authority should keep the proceedings in abeyance if the subject matter was pending before the Central Goods and Services Tax ("CGST") Department.

Citation :
MAT No. 2388 of 2023 dated January 9, 2024

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Bimal Jain
Published in GST
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