2024 (1) TMI 1098

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.... AND SUPRATIM BHATTACHARYA, J. For the Appellant : Mr. Ankit Kanodia Mr. Megha Agarwal Mr. Jitesh Sah. For the State/Respondents : Mr. Anirban Ray, Ld. GP Md. T.M. Siddiqui Mr. T. Chakraborty Mr. 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 ....

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....show cause notice on 4th May, 2023 and the matter is now pending adjudication before the fourth respondent. Over such reply given by the assessee the audit wing of the State GST Authority was of the opinion 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 an....