⚖️🚫 Calcutta HC Pauses SGST Proceedings Pending CGST Adjudication! 🚫⚖️ In Mr. Mahabir Prasad Kedia vs. The Assistant Commissioner of State Tax (2024) 1 TMI 1098, the Calcutta High Court directed the State GST Authority to halt proceedings on discrepancy note no. 3, as the issue is already under adjudication by the CGST Authority. 📝🔄 ➡️ The petitioner contended that the SGST audit wing ignored submissions and proceeded despite the matter being addressed by the CGST Authority. The Court held that the SGST Authority must keep all proceedings, including the show cause notice, in abeyance until the CGST adjudication is completed. 🚫⚖️ ✅ Outcome: The writ petition was disposed of, and the SGST audit wing was instructed to wait for the CGST Authority's decision before taking further action. 🛑🗂️ #GST #CalcuttaHighCourt #LegalUpdate [img:tz8VVTxF]